Controlling

There is little empirical evidence on the use of controlling in small and medium-sized local authorities. This article shows how widespread controlling is at the local level in Saxony, what objectives are pursued with controlling, what 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...