Controlling

Traditional performance evaluation often overlooks contextual and process-based contributions. Drawing on Sports Analytics, this article shows how models like Player Comparisons, Shot Quality, and Player Impact reveal hidden drivers and reduce bias....

In a corporate world that is becoming increasingly digitalised, particularly through artificial intelligence, it is strategically important to control IT costs efficiently. Establishing a separate IT service company could prove to be an effective...

Even though it is said that overhead costs seem to be inefficient and uneconomical, they still play an important role in business environments. The following article examines the academic discussion on how to deal with overheads and, based on an...