Controlling

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...

Effective and efficient budgeting is an issue of lasting importance. This article introduces the middle-up budgeting approach, which simplifies and accelerates the budgeting process. The process starts with communicating top-down ambition levels....

Advances in machine learning enable new analytics of unstructured data that can help with organizational learning. There are already many application examples in the field of text data. But also from geolocation, satellite data, images and videos...

The present study results show that the budgeting macrofunctions are attached different importance that is stable in times of crisis. The expansion and diffusion of risk management (RM) in the firm appears to have a positive influence on the...

Investment control deals with ensuring rational decisions within the lifecycle of tangible assets. Decisions have to be planned, executed and examined in every stage of an asset’s lifecycle. These decisions should be rational in the sense of...

Investment decisions in the context of Industry 4.0 are affected by increasing complexity and uncertainty. Based on a qualitative study, this article first shows the status quo of investment controlling in the context of Industry 4.0 and focuses on...