Controlling

This paper analyses over 6,000 job advertisements for management in Germany regarding the employee benefits and salaries offered, with relevant findings for both companies and accountants. The most frequent benefits are further education and...

Participation in budgeting enables access to employees’ knowledge, but harbors the risk of dishonest reports and the creation of budgetary slack. The article shows selected design elements that influence the creation of budgetary slack and were...

Budgeting serves both decision making and performance evaluation, creating a tension that encourages sandbagging. We run four in silico experiments with LLM-generated sales manager agents. Multi-period settings alone do not curb bias, but combining...

Based on 30 expert interviews, the challenges and innovations in the planning and budgeting process are discussed. External data is presented as a bridge between planning and budgeting and the potential that exists for all three functions of...