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,...

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...

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

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...

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...

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...

This study examines the relationship between human capital and Sustainable Performance (SP) with the mediating role of management control systems in power companies in Uganda. The study is based on a cross-sectional research design in which pre-specified hypotheses are tested on a sample of 105...

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...

This paper examines workplace sexual harassment and looks into why workplace sexual harassment remains a pervasive, underappreciated problem in the United States and outlines the limitations of existing controls of sexual harassment at work, namely sexual harassment policies, awareness training,...

Das Controlling hat seinen Platz in der Betriebswirtschaftslehre und damit als akademische Disziplin noch nicht gefunden, ja es ist nicht einmal allgemein geklärt, ob Controlling überhaupt eine wissenschaftliche Disziplin ist. Denn für die Anerkennung als wissenschaftliche Teildisziplin...

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...

Decentralized finance (DeFi) is a rapidly growing science that leverages distributed ledger technology (DLT) to offer peer-to-peer financial services. The DeFi ecosystem consists of decentralized applications that range from traditional financial services like decentralized stock exchanges (DEX)...

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,...

Private Equity - eine Form der Unternehmensfinanzierung, die sich mittlerweile zu einer milliardenschweren Branche entwickelt hat, aber zugleich oftmals kritisiert wird - entstand aus dem Bedürfnis nach alternativen Finanzierungsmöglichkeiten und beeinflusste Wirtschaft und Gesellschaft...