Controlling

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...

Based on a business model canvas for the museum the key drivers to develop a driver-based planning can be identified. The corresponding workshops with the employees enhance their involvement in the planning process and their economic understanding....

Objectives and Key Results (OKR) are an agile management framework for companies to address the challenges of today’s fast-paced, dynamic environment. However, the implementation of OKR is not trivial and resource-intensive. This article explains...

Feedback systems are implemented in companies as a performance measurement and control instrument. Peer feedback systems offer the possibility for more accurate and precise evaluations since there is an improved observability among peers. At the...

In order to develop solutions for effective performance feedback in a VUCA environment, the challenges of this environment are highlighted and solutions are discussed based on current findings from learning and motivation research. Of particular...

The positive effect of feedback on employees’ performance is evident. Digital feedback tools and people analytics lead to effective performance feedback. Involving blue collar workers in performance feedback increases their retention and...

Relative performance information extends feedback by incorporating comparative information, e.g., other employees’ performance. Regarding the information provision, management accountants have various design options, for instance in terms of the...

Supply chains currently require permanent crisis management. Business practice needs management options that show ways of identifying risks in the supply chain as early as possible and assessing them in a systematic approach. This article provides...

The relevance of environmental management accounting is still increasing. We find that government and regulation is the key driver of the implementation of environmental aspects in corporate strategy, environmental goals, and instruments. The...