Controlling

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...

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...

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...

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...

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...

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...

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...

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...

There is little empirical evidence on the use of controlling in small and medium-sized local authorities. This article shows how widespread controlling is at the local level in Saxony, what objectives are pursued with controlling, what controlling...