Controlling

Artificial intelligence (AI) sandboxes are essential tools for deploying AI. They offer high flexibility, rapid implementation, and the capability to safely experiment and fine-tune AI systems. Organizations like HSBC, Mercedes-Benz, and Bosch have...

The implementation of CSRD requirements in the context of sustainability reporting is associated with a variety of challenges. These are analysed using digital technologies. In addition, based on the results of a survey, the current use in meeting...

Even though artificial intelligence (AI) is making considerable technological progress, management accounting is still in the process of clarifying how, where and to what extent such applications can be used. The evaluation of a survey in the DACH...

The research-practice gap reflects a divergence between academia and practice. Both internationally and in German-speaking management accounting (Controlling), there are tendencies of a growing gap. This article discusses potential ways – on the...

The paper analyses the importance of a strong corporate culture for management control purposes. It is shown that a strong culture not only helps to mitigate the dysfunctional effects of tight financial control, but that a strong culture also makes...

In a dynamic and increasingly knowledge-based business environment, cultural control is often seen as a key component of successful management control systems. That said, its implementation also carries risks. Drawing on theoretical and practical...

A clear understanding of risk culture and an approach to assessing it are prerequisites for the management of risk culture. This article develops a risk culture framework and a questionnaire based on it for assessing risk culture. On this basis, an...

The framework conditions and accumulated experiences for SAP ˆ S/4HANA transformation projects have evolved significantly in recent years. Building on this, the article presents findings from a survey of transformation managers conducted in 2024,...

A successful carve-out requires ensuring operational liquidity through the treasury function. The key is to disentangle the existing financial interdependencies between the parent company and the spinoff organization. The goal is to establish...

Cultural controls are neglected in many companies. The author shows how cultural controls can be used in practice and how organisational culture and national culture can be assessed. Empirical results reveal many different associations between...

The importance of financial control systems for companies is significant, as they are essential for resource allocation and management of activities. However, they alone are often not adequate to unlock a company’s full potential. Financial...

Increased complexity and advancing digitalization are leading to changes in the requirements profile of controllers. Due to the low number of analyses of the requirements profile of specialized controllers to date, this article carries out a job...

Corporate psychopaths have increasingly become the focus of academic and practical attention in recent years due to their problematic behavior. This article outlines the potential dangers of these individuals and, building on this, identifies some...

In a rapidly evolving industry, the global technology leader ABB Group (ABB) relies on robust enterprise risk management (ERM) to maintain operational excellence and navigate complex challenges. Drawing on first-hand practical insights from ABB,...

Companies are increasingly focused on ensuring that their employees make ethical decisions: Corporate behavior should not only comply with legal requirements, but also be morally justifiable. This paper provides an overview of how management...