Controlling

A trust-based management-team may reduce monitoring efforts in a cost-cutting program. The article shows which minimum data and processes have been chosen in a German magazine publisher’s case 2014–2018. The company’s board openly communicated...

A blueprint for a bank’s „digital planning“ is presented. Nowadays, most of the planning and forecasting efforts still arise in the context of the generation and multi-level reconciliation of extensive sets of figures. The planning process can...

Family businesses are often susceptible to the occurrence of conflicts that can have a negative impact on organizational performance due to the close interdependence of family, ownership and management. We use an empirical study for family...

The ongoing digital transformation and increasing digitalization also increase the relevance of special audits in M&A and shed light on shortcomings of (digital) due diligence. This article examines the design of a digital assessment framework...

In Germany, family businesses are an essential part of the economy. Sustainability is crucial to the success and future viability of a family business. An excellent example of this is Kärcher, where the finance department plays an important role in...

In the management of IT security, the assessment of existing risks corresponds to the central problem and causes various difficulties in the further control phase. Based on this problem, recommendations for the holistic organization of IT security...

Family firms have unique characteristics due to their financial and emotional ties to a family, which influence the design of their control systems. This article explores these interactions, providing a systematic basis for management accountants...

Family firms differ from non-family firms along three main characteristics: The relevance of values, the role of leadership, and their stakeholder-orientation. These characteristics explain how and why management control systems in family firms...

The topic of energy efficiency is particularly important for manufacturing companies. Using the example of water supply companies, the article illustrates how energy-efficient process management can be supported in the best possible way through the...

Controlling financial sustainability is neglected in many companies. The authors show how financial sustainability can be assessed by four measures which act as a „small blood count” for a firm. Companies fulfilling these measures show excess...

The quality of quotation costing is of great importance for companies in a built-to-order context. At Mannesmann Stainless Tubes GmbH, a detailed analysis of the existing costing process, the data included and the underlying costing assumptions was...

This article describes how management control systems for sustainability can use key performance indicators to translate a sustainability strategy into concrete measures. Using the example of flaschenpost SE, indicators and derived measures are...

IoT business models in the context of energy supply companies are still in their infancy and offer little interoperability. In order to move forward, an IoT package structure was developed that satisfies the different customer needs. With the...