Managerial ability plays a vital role in the performance of business enterprises; however, such efforts are not directly observable. This study estimates managerial ability within the insurance sector of the economy based on two data sets from two different Asian countries. We estimate...

This paper proposes a novel multiple-criteria decision-making (MCDM) framework for performance measurement in higher education institutions (HEIs) using semi-structured interviews, expert panels, and questionnaires. The proposed method comprises the fuzzy Delphi method (FDM) and Best-Worst...

Problemstellung und Aufbau der Arbeit -- Theoretische Grundlagen des Controllings -- Big Data und Advanced Analytics als aktuelle Digitalisierungstrends im Controlling -- Kritische Analyse des Einflusses von Big Data und Advanced Analytics im Controlling -- Fazit.