Showing 1 - 10 of 32,258
This paper examines the megatrend of digitalization and the effects that selected technologies have on controlling and … the role of the controller. This includes an overview of current controlling processes, the role of the controller and … selected technology trends in digitalization. Therefore, the paper provides an overview of controlling processes, competences …
Persistent link: https://www.econbiz.de/10014305050
Persistent link: https://www.econbiz.de/10014556699
Recent financial crises and especially large corporate bankruptcies, have led bank managements and financial authorities to follow and monitor both financial and real sector risks, and to focus on firm failures. Bank of International Settlements, has therefore, taken the decision to include the...
Persistent link: https://www.econbiz.de/10011111559
Purpose: The purpose of this paper is to empirically examine from the resource-based perspective, the relationship between the use of management control systems (MCS) and organisational capabilities in the Greek context. Design/Methodology/Approach: The study follows Henri’s (2006) methodology...
Persistent link: https://www.econbiz.de/10011709595
Persistent link: https://www.econbiz.de/10012587172
Controlling im Wandel -- Einfluss von Big Data und Digitalisierung -- Big Data Berufsbilder im Controlling … Änderungen mit sich - so auch für das Controlling. Die Autoren analysieren die aufgabenbezogenen Trends im Controllingumfeld und … Controlling im Wandel Einfluss von Big Data und Digitalisierung Big Data Berufsbilder im Controlling Möglichkeiten für den Aufbau …
Persistent link: https://www.econbiz.de/10012627222
Persistent link: https://www.econbiz.de/10012102492
Persistent link: https://www.econbiz.de/10012102522
This study investigates board characteristics, including board leadership structure, which explain the human capital disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital information using content analysis. Generalized method...
Persistent link: https://www.econbiz.de/10014525648
This paper offers a generic and rational construction of Balanced Scorecard. The construction involves implementing a time-managed approach to identify the evolution of the main contributors to the current company's strategy as well as their behavior in the future organizational performance....
Persistent link: https://www.econbiz.de/10013090169