Controlling

German statutory health insurers must plan the supplementary contribution well in advance. Deviations upwards or downwards are disadvantageous. Modern technical methods can therefore help with annual budget planning. Based on publicly available...

With the rise of generative AI chatbots – such as ChatGPT – organizations started to explore use cases of such personal digital assistants. However, it is widely unclear how they capitalize on the new opportunities provided by this technology....

This article explores the impact of generative AI (GenAI) on industrial services. It highlights the distinction between leaders and non-leaders in the adoption of GenAI and provides an overview of the use cases being pursued in the context of...

As both the volume and strategic importance of data increase, companies are trying to achieve efficiency in data provision and scalability in the delivery of use cases in data management. Based on empirical data, this study shows which challenges in...

Recent change in IFRS lease accounting has direct impact on non-GAAP financial measures such as EBIT, EBITDA and Free cash flow. An empirical analysis of DAX 40 companies shows that IFRS financial statements are rarely modified for financial ratios...

With their growing importance, sustainability targets are increasingly being integrated into executive board remunerations. Therefore, the following article presents an empirical study that examines the structure of this sustainability remuneration...

The introduction of SAP S/4HANA enables companies to speed up the Digital Transformation. A paradigm shift away from management as a classic IT project to a comprehensive business change is necessary. This also changes the method for quality...

Digital transformation is triggering change in all areas of public agencies. The race for digital transformation in Germany has begun. But how is digital transformation managed and tracked in the public agencies? The position of Chief Digital...

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...