Enterprises, especially those operating in a dynamic environment of industrial production, need a management concept capable of responding to changes. For prompt and accurate reactions, it is crucial for managers to have a feedback system that allows monitoring the achievement of defined goals,...

Ergebnisse einer Anfang 2025 durchgeführten differenzierten Umfrage unter Praktikern zum Thema "Erfolgsfaktoren beim KI-Einsatz in Unternehmen"

Familienunternehmen haben die deutsche Wirtschaftsgeschichte entscheidend geprägt. Aus ihnen sind Weltkonzerne, wie Bosch, Krupp oder Aldi hervorgegangen, die zum Teil auf eine lange Tradition und wechselvolle Geschichte zurückblicken. Jede Generation hat sie mit ihrem Einfluss und...

The objective of this paper is to theoretically expand the understanding of tight management control with respect to action controls. An empirical conceptualization of tight control has so far only been available for budgeting (Van der Stede 2001). Our paper is based on a case study in the...

Background: Digital transformation has emerged as an important theme in contemporary organisational studies, particularly within public sector institutions striving to enhance operational efficiency, improve service delivery, and foster innovation. This study aimed to explore the experiences of...

This research investigates the integration of the Sustainable Development Goals (SDGs) into the business practices of the Portuguese energy giant EDP Group. We analyse the company's annual reports, sustainability reports, and public statements to explore the motivations, challenges, and key...

Sowohl für die Bewältigung künftiger Umbrüche und Krisen wie auch die Nutzung künftiger Chancen bedarf es neben anderen Faktoren vor allem sachgerechter, unternehmensbezogener Strategien. In Familienunternehmen ist dieses langfristige, generationenübergreifende strategische Denken...

Although fallen into disrepute Corporate financing in the form of private equity has developed into a billion-dollar industry. Private equity arose from the need for alternative financing options and has had a long lasting impact on the economy and society. Companies of this sector, which is...

Enterprises, especially those operating in a dynamic environment of industrial production, need a management concept capable of responding to changes. For prompt and accurate reactions, it is crucial for managers to have a feedback system that allows monitoring the achievement of defined goals,...

The research on management control systems (MCS) is developing in recent decades. However, there is an existing gap in the available literature concerning a comprehensive overview of MCS research. Therefore, this research aimed to provide a summary of the most recent investigation on the...

This study, commissioned by the European Parliament's Committee on Budgetary Control, explores new technological developments that are being or could be applied in the field of budgetary control and how these could be used to enhance the prevention of fraud and corruption and ensure sound...

This study explores how strategic management accounting (SMA) and Management Accounting Information System (MAIS) are used in inventory management and their impact on efficiency. This study involved 114 café and restaurant managers in Bandung, Indonesia as the sample. Data were analysed with...

Objective Due Diligence is considered an internal practice that analyzes and identifies the actual situation of an organization. Having a strategic relevance and impact on Mergers and Acquisitions, it provides a solid foundation for the final decision or negotiation. Given this relevance, it is...

Introduction: The aerospace industry has been significantly disrupted by recent economic downturns, underscoring the need for robust supply chain management. This is especially important given the complexity of aircraft manufacturing, the globalization of supply chains, and the requirement to...

Purpose: The article examines the role of management accounting in managing human capital, a key intangible asset for services sectors. Considering new expectations regarding the role of management accountants and human resource professionals, the article explores the ability of the disciplines...

This research delved into the intricate causal relationships between Management Control Systems (MCS), Dynamic Capabilities (DC), Sustainable Performance (SP), and the pivotal Open Innovation Strategy (OIS) within the challenging context of the COVID-19 pandemic. Employing a rigorous statistical...