Controlling

Digitalization and advances in Artificial Intelligence (AI) offer great potential for process optimisation, cost reduction and strategic decision-making. Nevertheless, AI adoption in controlling remains limited. This literature study examines key...

This study explores the role of personality traits in explaining management control choices. Specifically, using survey evidence from a large industrial firm, it examines how supervisors’ “Big Five” personality traits are associated with...

This study shows that companies do not decouple planning and performance management targets at the beginning of the business year, potentially due to concerns about credibility.We do not find any difference in target achievement between the minority...

The signaling effects of actions in managerial accounting can have significant consequences. This article illustrates this through two field experiments in which bonuses were introduced for employees, leading to unexpected effects. Additionally, it...

The article illustrates the evolution of an internal tool for governing Artificial Intelligence (AI) at Alfred Kärcher SE & Co. KG. Starting with a decentralized exploration phase, the „AI Map“ was initially created to provide transparency...

The increasingly dynamic and complex business environment is creating pressure for change. A systemic management approach is outlined, featuring two loosely coupled control loops and a value creation measurement system that centers on the human...

This article examines the importance of sustainability reporting for assessing the overall success of a company. An experiment shows how the form of reporting influences the perception of sustainability performance. Concrete steps are used to show...