Research

The research focuses on the question of which controlling systems and instruments can be used and how, in order to get employees to contribute to the corporate strategy in the best possible way. The research operates in the area of tension between German and international controlling topics and aims to introduce strong theoretical approaches developed in Germany into the international discussion while at the same time anchoring the broad field of international research in this country. Methodologically, both qualitative and quantitative empirical research methods are used, in particular single case studies, multiple case studies or cross-sectional field studies (according to Lillis/Mundy 2005) as well as quantitative research methods of variance and covariance based causal analysis (PLS, AMOS). Controlling practitioners as well as companies can benefit directly from new empirical research findings, and vice versa, the aim is to ensure a close exchange both in research projects and through integration into teaching.