In the wake of the financial crisis of 2008/09, finance research has been criticized for an ineffective allocation of research efforts and a narrowing research focus. We address this discussion via a quantitative analysis of 4,064 articles published in the top four finance journals between 1988...

Im Folgenden werden die Grundzüge unserer Sicht von Controlling und Controllertätigkeit inForm von Hypothesen dargestellt. Da verschiedene Aspekte dieser Sicht seit derVeröffentlichung der letzten Fassung unserer Thesen1 (weiter)entwickelt wurden, erscheint essinnvoll, den Kern des aktuellen...

Der Beitrag zeichnet mit Hilfe einer Zitations- und Kozitationsanalyse die Struktur und Entwicklungder deutschsprachigen Controllingforschung nach. Die Untersuchung beruht aufeiner Analyse der Zitations- und Kozitationsstrukturen in 643 Beiträgen zu Controllingthemen,die im Zeitraum von 1970...

Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well as the role of the controller. This editorial discusses...

Is it good or bad for senior executives to have strong interpersonal ties to the CEO? We argue that a strong relationship with the CEO raises the likelihood that a top manager stays in office or makes an upward career move when the CEO leaves office voluntarily. At the same time, such...

Strategic planning has been characterized as a learning process. However, despite the high relevance for strategic management, little empirical evidence has been collected so far on the learning process. In this paper we suggest that a high degree of learning in the strategic planning process...