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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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Volume 37 (2025), Edition 6
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...
Verlag C.H.Beck, München 2025
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Volume 37 (2025), Edition 6
Verlag C.H.Beck, München 2025
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Volume 37 (2025), Edition 6
Verlag C.H.Beck, München 2025
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Volume 37 (2025), Edition 6
Verlag C.H.Beck, München 2025
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Volume 37 (2025), Edition 6
Verlag C.H.Beck, München 2025
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Volume 37 (2025), Edition 6
Based on 30 expert interviews, the challenges and innovations in the planning and budgeting process are discussed. External data is presented as a bridge between planning and budgeting and the potential that exists for all three functions of...
Verlag C.H.Beck, München 2025
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Volume 37 (2025), Edition 6
Verlag C.H.Beck, München 2025
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Volume 37 (2025), Edition 6
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...
Verlag C.H.Beck, München 2025
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Volume 37 (2025), Edition 6
Verlag C.H.Beck, München 2025
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