Controlling

A multi-dimensional key performance indicator system can help to manage the digital transformation of a public authority in a targeted manner. This article presents the development of a multi-dimensional key performance measurement system to support...

This article is about the effects of corporate culture in the form of practiced values on the control system and the absorptive capacity of family and nonfamily businesses. For this purpose, a survey was conducted with 230 division and department...

In this article, we report on the motivation of public managers to actively formulate sustainability goals and to integrate these into their actions with the help of management and controlling mechanisms. To do so, we use insights from meetings of a...

The topic of sustainability has gained momentum in societal discourse. Companies are expected to align their business models and strategies with sustainable business practices and thus contribute to the transformation. This is an expectation that is...

To ensure the practical adoption of dashboards, their content, visualization, and functionality must be consistently aligned with the specific needs of their users. For an user-oriented dashboarding, a process model is proposed that integrates the...

In government-funded R&D projects, personnel costs are the most important cost category. However, numerous specifications must be observed when accounting for personnel costs. The article informs about the scope of chargeable personnel costs...

The article highlights the need to embrace digital technologies for process automation and data analytics. Organizations should focus on developing skills in BI tools and scripting languages, while fostering proactivity and strategic business...

In automotive industry sustainability is becoming increasingly important. Digital corporate management plays an important role in achieving sustainability goals. The full integration of IT systems into a collaboration platform enables to create and...

Adhering to environmental, social, and governance (ESG) requirements when creating value is a “conditio sine qua non” in today’s companies. Especially for listed companies, reporting on ESG-relevant activities is already becoming part of the...

Macroeconomic and monetary policy measures were taken to combat high inflation driving up interest rates. Also, companies increased their inventories from an operational risk perspective. This resulted in higher working capital requirements and...

Inflation is currently on the decline and high purchase prices as a consequence of material shortages have decreased. However, despite these developments, the topic of inflation is still relevant for management accounting. It must be able to make...

Various crises cause price fluctuations on the markets. This article deals with the significance of market price risks. The management of those risks is an essential management accounting task, due to the threat to the existence of companies. The...

Although theory and practice have dealt with effects of inflation for over 100 years, there is still room for improvement. New IT solutions contain new possibilities. Of course, the question of „Rigor vs. Relevance” remains to be answered when...

The opportunities that digital transformation promises for the finance and controlling function are discussed extensively in literature. One aspect that has received a lot of attention is the use of predictive analytics for financial forecasts. In...