WiSt - Wirtschaftswissenschaftliches Studium

Section 1 of the StaRUG (2021), which came into force in 2021, results in extended requirements for early crisis detection and thus also for risk management. These affect all entities with limited liability, especially all corporations. This article...

The 2025 Nobel Memorial Prize in Economic Sciences has been awarded to Joel Mokyr, Philippe Aghion, and Peter Howitt for having explained innovation-driven economic growth. One half of the prize goes to Joel Mokyr for his research on the...

Recent constitutional amendments could increase new borrowing in Germany by more than 100 billion euros per year. It is important for the sustainability of public finances that the intended public investments actually strengthen economic growth...

Digitalization has transformed existing job profiles and created new roles. In the field of controlling, this is reflected in the growing use of modern titles like „Data Scientist” alongside or in place of traditional ones like „Controller.”...

The debt crisis that Latin America slipped into from the mid-1820s as a result of a British economic downturn has largely been forgotten in Europe. This is surprising in that it was an epoch-making event: It is not only the first international...