Controlling

Based on a structured literature review, the article analyzes how Corporate Social Responsibility (CSR) affects the financial performance of European companies. The results show predominantly positive effects, influenced by factors such as industry,...

This article emphasizes the significance of idle costs resulting from underutilized capacity. Accurate calculation of idle costs and their strategic management are key in volatile markets. The article examines the challenges in determining idle...

Digital transformation is profoundly impacting the realm of professional football, propelling its commercialization in a substantial and enduring manner. In the contemporary football landscape, clubs and leagues are progressively adopting digital...

This article provides a framework for controllers to navigate the particularities of football. It describes the unique characteristics that enable controllers to contribute to strategy. It outlines strategic alternatives along two main dimensions:...

How to become CFO (fast)? An analysis of the resumes of CFOs from Austria’s 500 largest companies reveals that most CFOs hold a master’s degree in economics or business and typically began their professional careers in the financial sector....

Multi criteria decision making is applicable for evaluating different software solutions. In addition to the net present value metric, qualitative aspects such as usability or IT requirements should also play a more significant role through the MCDM...