Research

The research focuses on the question of which controlling systems and instruments can be used and how, in order to encourage employees to make the best possible contribution to corporate strategy. The research is conducted 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 and at the same time to anchor the broad field of international research in Germany. Methodologically, both qualitative and quantitative empirical research methods are used, in particular single case studies, multiple case studies and cross-sectional field studies (according to Lillis/Mundy 2005) as well as the quantitative research methods of variance- and covariance-based causal analysis (PLS, AMOS). Controlling practitioners and companies can benefit directly from new empirical research findings, just as the aim is to ensure a close exchange both in research projects and through integration into teaching.