Controlling

In Germany, family businesses are an essential part of the economy. Sustainability is crucial to the success and future viability of a family business. An excellent example of this is Kärcher, where the finance department plays an important role in...

In the management of IT security, the assessment of existing risks corresponds to the central problem and causes various difficulties in the further control phase. Based on this problem, recommendations for the holistic organization of IT security...

Family firms have unique characteristics due to their financial and emotional ties to a family, which influence the design of their control systems. This article explores these interactions, providing a systematic basis for management accountants...

Family firms differ from non-family firms along three main characteristics: The relevance of values, the role of leadership, and their stakeholder-orientation. These characteristics explain how and why management control systems in family firms...

The topic of energy efficiency is particularly important for manufacturing companies. Using the example of water supply companies, the article illustrates how energy-efficient process management can be supported in the best possible way through the...

Controlling financial sustainability is neglected in many companies. The authors show how financial sustainability can be assessed by four measures which act as a „small blood count” for a firm. Companies fulfilling these measures show excess...

The quality of quotation costing is of great importance for companies in a built-to-order context. At Mannesmann Stainless Tubes GmbH, a detailed analysis of the existing costing process, the data included and the underlying costing assumptions was...

This article describes how management control systems for sustainability can use key performance indicators to translate a sustainability strategy into concrete measures. Using the example of flaschenpost SE, indicators and derived measures are...

IoT business models in the context of energy supply companies are still in their infancy and offer little interoperability. In order to move forward, an IoT package structure was developed that satisfies the different customer needs. With the...

This paper investigates empirically how transparent DAX 40 companies are with regard to those sustainability KPIs suggested by EFFAS/DVFA and to what degree transparency has improved between the reporting years 2019 and 2021. Furthermore, this study...

Companies have an interest in committing themselves to standards of responsible lobbying in order to maintain legitimacy and social acceptance of their political activities. This article offers a conceptualization of responsible lobbying and its...

The fifth WHU study on the future of controlling identifies ten future trends and compares the results with the studies from 2011, 2014, 2017 and 2020. It shows that the various aspects of digitalization continue to dominate the list of future...

The COVID-19 pandemic is considered to be over. Pandemics can however happen again and are not a coincidence but in most cases the result of unsustainable business activities. It is time to reflect how precautious pandemic management control can be...