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...

This paper analyzes the use of AI in controlling within European financial institutions. Based on an empirical study, it examines use cases, implementation status, and future developments. The findings reveal efficiency gains but also existing...

To enable more effective management of sustainability within organizations, key elements of ESG integration are identified and aligned with the Scaled Agile Framework (SAFe). Based on this foundation, four practical options are analyzed for how ESG...

Youth academies (NLZ) are central pillars of sporting and economic success in professional football. Their business management is complex: while talent development has a long-term effect, short-term objectives dominate. What is needed are...

Football clubs usually strive for sporting success rather than profit maximization. The goal is to invest as much capital as possible in the team without jeopardizing financial stability. This balancing act can only be achieved if resources are used...

Large Language Models such as ChatGPT have the potential to simplify tasks in various fields such as cost and performance accounting. However, the performance of these models depends heavily on the instructions created. This paper deals with the...

Based on two empirical studies, this article shows how investment controlling in industrial companies in the DACH region has changed over the past ten years. The focus has shifted from auditing tasks to a strategic steering role. In addition to...

This article uses a scoring model to examine the development of value reporting for value-based management of DAX 40 and MDAX companies from 2017 to 2023 against the background of the increasing importance of sustainability reporting with...

In light of economic uncertainty, this article outlines practical strategies for sustainably reducing overhead costs. It combines traditional efficiency and structural levers with modern technologies like AI, highlighting the controlling function as...

In many companies, the overhead rate is a regularly used measure to allocate overhead costs. However, the correctness and appropriateness of this percentage overhead rate is rarely checked. This article aims to raise awareness of the importance of...

Value-based performance measures such as Economic Value Added (EVA) became widely established in the 1990s as central instruments of shareholder value-oriented corporate management. Since then, both the corporate landscape and business models, as...

This paper analyses over 6,000 job advertisements for management in Germany regarding the employee benefits and salaries offered, with relevant findings for both companies and accountants. The most frequent benefits are further education and...

Participation in budgeting enables access to employees’ knowledge, but harbors the risk of dishonest reports and the creation of budgetary slack. The article shows selected design elements that influence the creation of budgetary slack and were...

Budgeting serves both decision making and performance evaluation, creating a tension that encourages sandbagging. We run four in silico experiments with LLM-generated sales manager agents. Multi-period settings alone do not curb bias, but combining...