Controlling

The combination of methodological and technical expertise is essential to obtain meaningful automated predictions. This article uses the example of direct cash flow forecasting to illustrate Bayer’s approach to the use of predictive analytics in...

The article explains the approach and the results of the Business Impact Analysis (BIA) and analyzes its potential for building organizational resilience in all phases of resilience management. In addition, the article shows that BIA has a positive...

Digitalization is changing life in all areas and is not stopping at the M&A industry. However, in order to benefit from digitalization, the basic prerequisite is to have an understanding of it and to be able to evaluate oneself in terms of one's...

The increasing relevance of corporate sustainability poses major challenges for companies, as all stakeholders have increasing expectations of them. Thereby, investors are no exception and increasingly taking environmental pollution information into...

The implementation of an emergency management is an important part of improving a financial service providers’ resilience. Enabling the own organization to appropriately react on emergencies and crisis therefore has to be a company’s aim. Not...

There is a high expectation that firms are dealing responsibly with the environment. Some firms have been responding to this expectation with greenwashing activities. A core challenge for academia and practitioners is to identify whether or not a...

In the event of a corporate crisis, close cooperation between Restructuring Management and Management Control is necessary. Management Control ensures the necessary coordination within the restructuring process. This paper highlights essential...

Since agility is not yet widespread in the financial sector, this example from practice is intended to give impulses for thinking about where and how the introduction of agile methods in controlling can work. As an example, the budget process is...

Organizational learning (OL) as one of the most important sources of competitive advantage for an organization has to extend the existing people-centric understanding in the context of analytics around data use and utilization. This opens up the...

This article highlights factors that promote or inhibit the employee acceptance of AI systems in management accounting based on a qualitative study in an industrial company. In addition, measures in the implementation of AI systems are shown to...

With the available data volume substantially increasing, Business Analytics becomes more important for Management Accounting. This article examines the relationship between those two disciplines based on qualitative interviews with business...

Ecosystems offer the possibility of a new form of value creation. How this value creation should be designed is often still unclear. But the definition of value creation is the basis for effective management accounting. 13 Values form the basis, and...

The environment of organizations is getting increasingly complex and changing fast. To remain competitive, organizations need to adapt to changes and capture opportunities appearing in their environment. To do so, organizations need formal...