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Journal

Controlling

CONTROLLING - Zeitschrift für erfolgsorientierte Unternehmenssteuerung
Editors:
Prof. Dr. Ulrike Baumöl, Universität St. Gallen Prof. Dr. Martin. R.W. Hiebl, Johannes Kepler Universität Linz Prof. Dr. Andreas Hoffjan, Technische Universität Dortmund Prof. Dr. Thorsten Knauer, Ruhr-Universität Bochum Prof. Dr. Klaus Möller, Universität St. Gallen Prof. Dr. Burkhard Pedell. Universität Stuttgart
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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Volume 37 (2025), Edition 5
Conformity with the EU’s AI regulation does not automatically lead to AI acceptance. For companies developing or applying AI it is therefore key to establish congruence with societal values and create Public Value to gain legitimacy. Measuring and...
Verlag C.H.Beck, München 2025
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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Volume 37 (2025), Edition 5
Companies must define relevant use cases to create value from data and AI. However, they often lack a holistic understanding of the available options and methodological guidance for prioritizing them.We propose two complementary tools: the Data...
Verlag C.H.Beck, München 2025
Authors:
Cover of Volume: Controlling Volume 37 (2025), Edition 5
Article
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Volume 37 (2025), Edition 5
Verlag C.H.Beck, München 2025
Authors:
Cover of Volume: Controlling Volume 37 (2025), Edition 5
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Volume 37 (2025), Edition 5
This article explores the Data Mesh approach as a practical way for companies to transition from centralized data architectures to modular, domaindriven data products. Using multiple case studies, it illustrates how controlling departments can...
Verlag C.H.Beck, München 2025
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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Volume 37 (2025), Edition 5
This article presents a data storytelling approach tailored to controlling. It structures storytelling patterns into three thematic areas: performance, risk, and strategy. Controllers can expand on the presented patterns or adapt them to their...
Verlag C.H.Beck, München 2025
Authors:
Cover of Volume: Controlling Volume 37 (2025), Edition 5
Article
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Volume 37 (2025), Edition 5
Verlag C.H.Beck, München 2025
Authors:
Cover of Volume: Controlling Volume 37 (2025), Edition 5
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Volume 37 (2025), Edition 5
Knowledge graphs integrate and structure information based on a semantic schema. They enable reasoning to derive new insights, reveal hidden patterns, and support data exploration through visual representations. This article presents three use cases...
Verlag C.H.Beck, München 2025
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
Article
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Volume 37 (2025), Edition 5
Verlag C.H.Beck, München 2025
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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Volume 37 (2025), Edition 5
The ongoing trend towards digitalization and the use of new technological opportunities presents companies with the challenge of linking compliance and digitalization in order to ensure improved use of the compliance function. This raises the...
Verlag C.H.Beck, München 2025
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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Volume 37 (2025), Edition 5
Verlag C.H.Beck, München 2025
Authors: