Controlling-Konzeptionen revisited: Definition von Anforderungskriterien an Controlling-Konzeptionen und Thesen für die konzeptionelle Controlling-Forschung

The construction, analysis, and review of "controlling conceptions" (conceptions regarding the managerial accounting and control function) are important and influental branch as well a characteristic of management accounting and control research in German speaking countries. This discourse contains strong aspects if an identification and justification process for finding the unique position and specific role of controlling in academia and business functions. Still, a widely accepted and sustainable delineation against other business economics and management diciplines has not been accomplished. However, a clear picture of the scientific object is regarded as beneficial for forming and directing research endeavours. This paper aims at structuring the course of the controlling conceptions discourse by presenting criteria for judging the quality of the existing conceptions (theoretic fountdation, precision, consitency, empiracal validity), and applying these to the conceptions. Building on the assumed adequacy of the proposed critera and the thusly extracted shortcomings of the conceptions, five theses are presented, which summarise the requirements on further conceptional controlling research and propose a new direction for these endeavours regarding the scientific object.