Little is known about management accounting research in Germany although the academic tradition of Controlling in Europe’s largest economy might be of interest for the international community. Therefore, the author characterizes the most important elements of Controlling research undertaken in...

Der vorliegende Beitrag ergänzt und erklärt die Befunde von Speckbacher et al. (2003) und Schachner et al. (2006), die beide eine geringe Verbreitung der Balanced Scorecard als strategisches Managementsystem im deutschen Sprachraum dokumentieren. Mithilfe von sechs Fallstudien in...

Research on successful strategies for monitoring shareholdings in management holdings has not advanced beyond the rudimentary stages until now. In this article, the authors develop strategies to maximize the success of monitoring and deduce the relevant design parameters. Structural equation...

Despite the high relevance of budgeting for organizational practice, our knowledge on the optimal design of this process is limited. In particular, empirical evidence on context-specific differences in relevant cause-and-effect relationships is rare. In a first step, this paper therefore...

The study focuses on the question, in which way the role making behaviour of the controller department affects the relationship between the controller department and other functions of the company. Looking at the controller department and strategy function interface the empirical study...

In the recent past, controllers have become responsible for an increasingly broad range of tasks. The shift is empirically evident, but a theoretical model of these new roles has yet to be developed. This paper describes a framework based on an economic perspective. It combines qualitative and...