Controlling

This study shows that companies do not decouple planning and performance management targets at the beginning of the business year, potentially due to concerns about credibility.We do not find any difference in target achievement between the minority...

The signaling effects of actions in managerial accounting can have significant consequences. This article illustrates this through two field experiments in which bonuses were introduced for employees, leading to unexpected effects. Additionally, it...

The article illustrates the evolution of an internal tool for governing Artificial Intelligence (AI) at Alfred Kärcher SE & Co. KG. Starting with a decentralized exploration phase, the „AI Map“ was initially created to provide transparency...

The increasingly dynamic and complex business environment is creating pressure for change. A systemic management approach is outlined, featuring two loosely coupled control loops and a value creation measurement system that centers on the human...

This article examines the importance of sustainability reporting for assessing the overall success of a company. An experiment shows how the form of reporting influences the perception of sustainability performance. Concrete steps are used to show...

Conformity with the EU’s AI regulation does not automatically lead to AI acceptance. For companies developing or applying AI it is therefore key to establish congruence with societal values and create Public Value to gain legitimacy. Measuring and...

Companies must define relevant use cases to create value from data and AI. However, they often lack a holistic understanding of the available options and methodological guidance for prioritizing them.We propose two complementary tools: the Data...