Titlebook: Behavioral Controlling; Anniversary Volume i Utz Schäffer Book 2019 Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2019 Contro

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Christian Koeberl,Francisca Martinez-Ruizders. For instance, ., which is used to make the importance and influence of controllers in organizations clear, or . and “inspectors”, who meticulously document every minute detail in an organization and, thus, slow down business and decision making processes.

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Developing an Impact Management Strategy,r & Schäffer 2014; Gänßlen et al. 2013). In business practice, however, there are numerous barriers to achieving this goal that all stem from human factors: insufficient expertise, opportunistic behavior, emotions, and cognitive biases. In the following, we will examine each of these . in detail.

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https://doi.org/10.1007/978-1-4842-9708-7nds in controlling and compares its findings with the results of the 2011 and 2014 studies. The 2017 study indicates that the diverse facets of digitalization are gradually dominating the list of the top future trends in controlling and the perceived pressure to change is high. Still, in most companies little change has actually taken place.

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https://doi.org/10.1007/978-3-658-25983-9Controlling; Management; Controllers; Behavioral perspective; Rationality assurance; Management rationali

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978-3-658-25985-3Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2019

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Impact Measurement and Management,ain, and discuss the primary “highlights” of last year’s krp discussion forum and take advantage of the opportunity to provide a list of the fundamental elements of controlling-oriented cost accounting, will show that there is little reason for such criticism. For some time, cost accounting has deve

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Challenges for Impact Businesses in Africa, planning has long since taken over business as we know it. Indeed, most German companies have been using long-term planning since the 1970’s, which, through the acquisition of strategic planning systems, was eventually developed into strategic management systems. Should one assume, as a result, tha

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Palgrave Studies in Impact Financee rationality of management. The reason for the (historical) diversity regarding the definition of controlling and its tasks in business practice is the context dependency of this assurance function. The presence of different management rationality bottlenecks and different mechanisms for coordinati

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https://doi.org/10.1007/978-1-4899-6102-0The tasks they conduct are strongly influenced by accounting and its relationship to organizational planning and control activities. However, controlling should reach beyond these – in part self-imposed – boundaries. Given the substantial challenges that today’s organizations face, it is clear that

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Christian Koeberl,Francisca Martinez-Ruizders. For instance, ., which is used to make the importance and influence of controllers in organizations clear, or . and “inspectors”, who meticulously document every minute detail in an organization and, thus, slow down business and decision making processes.