Controlling

Budgeting serves both decision making and performance evaluation, creating a tension that encourages sandbagging. We run four in silico experiments with LLM-generated sales manager agents. Multi-period settings alone do not curb bias, but combining...

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...