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 collection of requirements in the project is common practice. However, the requirements check serves the structured analysis and presentation of the requirements for project management in SMEs. Whether classical, agile or hybrid project management is applied is thus no longer a subjective...

Female entrepreneurs belong to the underrepresented groups and are thereby an economically unused potential. 84.9% of startup founders are male, so women are still underrepresented in the field of startups. Female founders, just like their male colleagues, have to master the challenges of...

This paper examines the key elements of the quantitative content analysis developed by the scientist Philip Mayring as a method of data evaluation. First, the circular research process is presented to explain the application of this method for scientific interviews in student theses. The content...

The IU Compass Project titled "Geldanlagemotive von Student*innen der IU Internationale Hochschule in Zeiten der Krise" investigates the driving forces behind the financial decision-making and personal investment behaviors of students at IU Internationale Hochschule. This research addresses both...

Due to the high importance of the American economy, in the past, announcements of US macroeconomic data were shown to have a significant impact on financial markets in general, and on European stock markets in particular. However, as this effect may vary in time, this paper examines the changes...

Die Digitalisierung der gesamten unternehmerischen Wertschöpfungskette erzeugt eine große Menge an Daten. Der Wert dieser Rohdaten kann gesteigert werden, indem sie zu Smart Data verarbeitet werden. Smart Data sind Daten, die durch ihre intelligente und qualitätsorientierte Verarbeitung neues...

The cross-industry megatrend of digitization is changing the understanding of banking. Innovative technologies such as Big Data Analytics, Artificial Intelligence or Cloud Computing are penetrating the financial industry at a rapid pace and are forcing traditional banks to adapt. Modern...

Banken und Finanzdienstleister sind aktuell aufgrund der anhaltenden Niedrigzinspolitik der Europäischen Zentralbank, eines zunehmend regulierten Marktumfelds und einer rasch fortschreitenden Digitalisierung mit zahlreichen - für sie neuen und teils unerwarteten - Herausforderungen...

This paper examines the performance indicators of 168 prime standard entities since the introduction of German Accounting Standard (Deutscher Rechnungslegungs Standard (DRS)) No. 20, focusing on the core question of how the use of performance indicators has changed over time. For this purpose,...