Controlling

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...