Controlling

In light of the debate on CEO salaries, we examine the history of compensation practices and scrutinize their societal justification. Based on empirical research, we find that exorbitant salaries cannot be justified by individual performance,...

Effective variable compensation aligns the interests of employees and shareholders and avoids disincentives. It is therefore closely linked to financial management, risk management and corporate culture.This article reports on a project to globally...

Internalized stereotypes can lead to unequal treatment of employees in performance evaluations, resulting in individual and company-wide consequences. Measures such as the selection of participants, changes to job descriptions, targeted training,...

The internal risk report provides decision-makers in companies with risk-related information. The quality of the data it contains is therefore highly relevant, as it can influence the quality of decisions. This article deals with the determinants of...