Controlling

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...