Controlling

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...

Process orientation can be a critical success factor for companies. Accordingly, management control needs to consider process control as an important task and facilitate the integration of process control and functional control. This paper...

The migration to SAP S/4HANA offers companies the opportunity to modernize their existing system and process landscape and prepare for future developments in the field of digitalization. To achieve this, a project organization aligned with the goals...

For manufacturing companies, the management of energy price risks is crucial to the company’s success, as it can have a huge impact on the cost side. This type of risk has come to the fore again, particularly due to the effects of the...

Organizations need to continuously adapt their business processes to keep pace with dynamic changes in their business environments. This implies that Business Process Management (BPM) needs to shift from static process models and governance...

Process Mining serves as a technological catalyst for effective process performance management by enabling companies to identify, monitor, and optimize their actual processes. This article explores the potential and challenges of integrating Process...

Process management is becoming increasingly important for the success and long-term competitiveness of a company. However, SMEs still have room for improvement in terms of structured process management. SMEs can use process management as a basis for...

Cognitive distortions, so-called biases, influence people’s actions. Based on a survey of German acquiring companies, it is shown that various biases regularly occur in the M&A decision-making process, but are only occasionally addressed by...

The article illustrates the link between climate targets and the incentive systems in companies. An analysis of the approaches chosen in DAX-40 companies in 2023 shows that science-based climate targets often serve as a basis. The companies...

Sustainability has become a significant focus in recent years, with an increased emphasis on reporting obligations that highlight the necessity of integrating sustainability aspects into corporate management. Against this background, this empirical...

The increasing regulatory importance of CO2 emissions requires the effective integration of non-financial indicators into corporate decision-making processes. This article therefore emphasizes the need to change reporting and shows possible...

We analyze whether companies should invest in business analytics (BA) tools and vendors that BARC classifies as market leaders.We show significant differences between companies that use these tools and those that do not on several firm- and...