Controlling

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...

Why are we concerned with ecosystems at all? Better understanding the complex economic relationships is central for companies in a rapidly changing environment. Generating growth or safeguarding the core business from is the value of such systems....

This case study presents an analysis of the development process behind a business-to-business (B2B) ecosystem, focusing on sustainable living, orchestrated by the Swiss company myky. During this process, nine pivotal lessons have been identified....

The increasing digitization of the business world leads to the fact that economic value is created less and less by one company alone, but rather through the sharing and joint use of data in so-called data ecosystems. This article provides an...

Value creation is increasingly taking place in networks with other players. Business ecosystems are a specific form of this, which in turn have further variations. We delineate the variants using the Value Blueprint and develop initial indications...