Controlling

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...