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About us

With the publication of the Controlling & Management Review, editor Professor Utz Schäffer bridges the gap between research and business practice. Controlling & Management Review is the most cited journal on controlling and management in the German-speaking countries and provides a platform for a lively exchange of ideas within the controlling community.

  • We promote and foster exchange between practitioners and researchers.
  • We publish state-of-the-art research and findings on controlling and corporate management.
  • We present innovative ideas based on best practice cases to show you how to make your controlling even more successful.
  • We look beyond the field of controlling and give you brief and concise reports on other aspects of the finance function.
  • We present our content in a reader-friendly way that clearly communicates the author's core messages.
  • Controlling & Management Review has been in circulation since 1957 (previously under the titles “krp – Kostenrechnungspraxis” and “Zeitschrift für Controlling und Management”).
  • Six issues are published each year by Springer Gabler and are available to subscribers and via the SpringerProfessional and SpringerLink websites.
  • The readership includes board members, senior financial managers, and controllers in companies of all sizes.
  • Controlling & Management Review is also aimed at academics wanting to present their research in a more goal-oriented and practice-based manner.
  • The editors are supported by two advisory boards: an Executive Advisory Board and an Academic Advisory Board.
  • The Executive Advisory Board comprises: Mark Frese, CFO & CPO of Hapag-Lloyd AG, Dr. Bernhard Günther, CTO of Fortum Corporation, Guido Kerkhoff, CEO of Klöckner & Co. SE, Carsten Knobel, CEO of Henkel AG & Co. KGaA, Dr. Thomas Toepfer, CFO of Airbus, and Dr. Christian Bungenstock, partner of CTcon GmbH.
  • The Academic Advisory Board comprises: Professor Christian Andres (WHU – Otto Beisheim School of Management, Vallendar), Professor Andrea Dossi (Bocconi University, Milan), Professor Martin Glaum (WHU – Otto Beisheim School of Management, Vallendar), Professor Isabella Grabner (WU Vienna), Professor Dirk Hachmeister (University of Hohenheim, Stuttgart-Hohenheim), Professor Frank Hartmann (Nijmegen School of Management), Professor Thomas Hess (Ludwig-Maximilians-Universität, Munich), Professor Bernhard Hirsch (Universität der Bundeswehr, Munich), Professor Lukas Löhlein (WHU – Otto Beisheim School of Management, Vallendar), Professor Teemu Malmi (Aalto University, Helsinki), Professor Marko Reimer (WHU – Otto Beisheim School of Management, Vallendar), and Professor Thorsten Sellhorn (Ludwig-Maximilians-Universität, Munich).

Editorials

3 | "Kostenmanagement trifft Kultur"

Schäffer, U. (2024): Kostenmanagement trifft Kultur. Controlling & Management Review, 70 (3), 3.

2 | "Controlling trifft Personal"

Schäffer, U. (2024): Controlling trifft Personal. Controlling & Management Review, 69 (2), 3.

 
1 | "Wie effizient darf es sein?"

Schäffer, U. (2024): Wie effizient darf es sein? Controlling & Management Review, 68 (1), 3.

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6 | "Flexibel soll sie sein!"

Schäffer, U. (2023): Flexibel soll sie sein! Controlling & Management Review, 67 (6), 3.

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5 | "Weiter geht’s!"

Schäffer, U. (2023):Weiter geht’s! Controlling & Management Review, 67 (5), 3.

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4 | "Data Management 2.0"

Schäffer, U. (2023):Data Management 2.0. Controlling & Management Review, 67 (4), 3.

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3 | "Es geht auch anders!"

Schäffer, U. (2023):Es geht auch anders! Controlling & Management Review, 67 (3), 3.

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2 | "Auf zu neuen Ufern!"

Schäffer, U. (2023):Auf zu neuen Ufern! Controlling & Management Review, 67 (2), 3.

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1 | "Wenn, dann richtig!"

Schäffer, U. (2023): Wenn, dann richtig! Controlling & Management Review,67 (1), 3.

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8 | "Hoffnungsträger Controlling"

Schäffer, U./Weber, J. (2022): Hoffnungsträger Controlling. Controlling & Management Review,66 (8), 3.

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7 | "Intelligente Automatisierung"

Schäffer, U./Weber, J.  (2022): Intelligente Automatisierung. Controlling & Management Review, 66 (7), 3.

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6 | "Die Veränderung managen"

Schäffer, U./Weber, J. (2022): Die Veränderung managen. Controlling & Management Review, 66 (6), 3.

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5 | "Was Kultur zum Frühstück isst"

Schäffer, U./Weber, J.  (2022): Was Kultur zum Frühstück isst. Controlling & Management Review, 66 (5), 3.

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4 | "Die Zukunft der Unternehmenssteuerung"

Schäffer, U./Weber, J.  (2022): Die Zukunft der Unternehmenssteuerung. Controlling & Management Review, 66 (4), 3.

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3 | "Neue Herausforderungen"

Schäffer, U./Weber, J.  (2022): Neue Herausforderungen. Controlling & Management Review, 66 (3), 3.

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2 | "Andere Steuerung erforderlich"

Schäffer, U./Weber, J. (2022): Andere Steuerung erforderlich. Controlling & Management Review, 66 (2), 3.

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1 | "In die digitale Welt"

Schäffer, U./Weber, J.  (2022): In die digitale Welt. Controlling & Management Review, 66 (1), 3.

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8 | "Management von Data Science"

Schäffer, U./Weber, J.  (2021): Management von Data Science. Controlling & Management Review, 65 (8), 3.

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7 | "Controlled innovativ?"

Schäffer, U./Weber, J.  (2021): Controlled innovativ?. Controlling & Management Review, 65 (7), 3.

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5-6 | "Roboter post portas"

Schäffer, U./Weber, J.  (2021): Roboter post portas. Controlling & Management Review, 65 (5-6), 3.

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4 | "Kontinuierliche Verbesserung"

Schäffer, U./Weber, J.  (2021): Kontinuierliche Verbesserung. Controlling & Management Review, 65 (4), 3.

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3 | "Berichten alleine reicht nicht"

Schäffer, U./Weber, J.  (2021): Berichten alleine reicht nicht. Controlling & Management Review, 65 (3), 3.

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2 | "Künstliche Intelligenz"

Schäffer, U./Weber, J.  (2021): Künstliche Intelligenz. Controlling & Management Review, 65 (2), 3.

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1 | "Eine perfekte Ergänzung"

Schäffer, U./Weber, J.  (2021): Eine perfekte Ergänzung. Controlling & Management Review, 65 (1), 3.

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8 | "Geht's jetzt los?"

Schäffer, U./Weber, J. (2020): Geht's jetzt los?. Controlling & Management Review, 64 (8), 3.

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6-7 | "Resilienz ist gefragt"

Schäffer, U./Weber, J. (2020): Resilienz ist gefragt.Controlling & Management Review, 64 (6-7), 3.

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5 | "Drum prüfe,...!"

Schäffer, U./Weber, J. (2020): Drum prüfe, ...! Controlling & Management Review, 64 (5), 3.

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4 | "Stark muss er/sie sein"

Schäffer, U./Weber, J. (2020): Stark muss er/sie sein. Controlling & Management Review, 64 (4), 3.

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3 | "Planung neu denken!​​​​​​​"

Schäffer, U./Weber, J. (2020): Planung neu denken! Controlling & Management Review, 64 (3), 3.

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2 | "Nun auch noch Data Governance!"

Schäffer, U./Weber, J.  (2020): Nun auch noch Data Governance! Controlling & Management Review, 64 (2), 3.

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1 | "Controlling versus Patriarchat"

Schäffer, U./Weber, J.  (2020): Controlling versus Patriarchat. Controlling & Management Review, 64 (1), 3.

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8 | "Unternehmen mitgestalten"

Schäffer, U./Weber, J.  (2019): Unternehmen mitgestalten. Controlling & Management Review, 63 (8), 3.

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7 | "Role Making ist gefragt"

Schäffer, U./Weber, J.  (2019): Role Making ist gefragt. Controlling & Management Review, 63 (7), 3.

 

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6 | "Horizontal statt vertikal"

Schäffer, U./Weber, J.  (2019): Horizontal statt vertikal. Controlling & Management Review, 63 (6), 3.

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5 | "Die Vielzahl zählt!"

Schäffer, U./Weber, J.  (2019): Die Vielzahl zählt! Controlling & Management Review, 63 (5), 3.

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4 | "Die zweite Welle"

Schäffer, U./Weber, J.  (2019): Die zweite Welle. Controlling & Management Review, 63 (4), 3.

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3 | "Brauchen wir Boni wirklich?"

Schäffer, U./Weber, J.  (2019): Brauchen wir Boni wirklich? Controlling & Management Review, 63 (3), 3.

 
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2 | "Anspruch verpflichtet"

Schäffer, U./Weber, J.  (2019): Anspruch verpflichtet. Controlling & Management Review, 63 (2), 3.

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1 | "Weiter so! ist keine Option"

Schäffer, U./Weber, J.  (2019): Weiter so! ist keine Option. Controlling & Management Review, 63 (1), 3.

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9 | "Fels in der Brandung?"

Schäffer, U./Weber, J. (2018): Fels in der Brandung? Controlling & Management Review, 62 (9), 3.

 
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8 | "Handlanger, Kollegen, Konkurrenten?"

Schäffer, U./Weber, J. (2018): Handlanger, Kollegen, Konkurrenten? Controlling & Management Review, 62 (8), 3.

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7 | "Ad multos annos! Celebrating Jürgen Weber"

Schäffer, U. (2018): Ad multos annos! Celebrating Jürgen Weber. Controlling & Management Review, 62 (7), 3.

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6 | "Die eierlegende Wollmilchsau?"

Schäffer, U. / Weber, J. (2018): Die eierlegende Wollmilchsau? Controlling & Management Review, 62 (6), 3.

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5 | "Neue Wege für das Target Setting",

Schäffer, U. / Weber, J. (2018): Neue Wege für das Target Setting. Controlling & Management Review, 62 (5), 3.

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4 | "Werden Sie agil!"

Schäffer, U. / Weber, J. (2018): Werden Sie agil! Controlling & Management Review, 62 (4), 3.

 

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3 | "Für digitales Controlling zu klein?"

Schäffer, U. / Weber, J. (2018): "Für digitales Controlling zu klein?" Controlling & Management Review, 62 (3), 3.

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2 | "Gatekeeper war gestern"

Schäffer, U. / Weber, J. (2018): "Gatekeeper war gestern." Controlling & Management Review, 62 (2), 3.

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1 | "Risiko – Was ist das eigentlich?"

Schäffer, U. / Weber, J. (2018): "Risiko – Was ist das eigentlich?" Controlling & Management Review, 62 (1), 3.

 
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Interviews

In dialogue with Melissa Martin and Teemu Malmi (University of Illinois - Chicago; Aalto University School of Business)

Schäffer, U./ Martin, M./ Malmi, T. (2024): “Compensation contracts have become too complex”. In dialogue with Melissa Martin and Teemu Malmi. Controlling & Management Review 70 (3). S. 44-50.

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In dialogue with Sebastian Behrendt (SAP)

Schäffer, U./ Behrendt, S. (2024). “Nur wenn wir unser Mindset ändern, kann die Transformation gelingen”. Im Dialog mit Sebastian Behrendt. Controlling & Management Review 69 (2). S. 38-43.

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In dialogue with Dieter Kahling and Dominik Plewka (Henkel)

Schäffer, U./ Kahling, D./ Plewka, D. (2024). "Transparenz ist der Schlüssel zu einem resilienten Supply Chain Controlling". In dialogue with Dieter Kahling and Dominik Plewka. Controlling & Management Review 68 (1), 18-24.

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In dialogue with Sebastian Becker and Steve Morlidge (Beyond Budgeting Institute)

Schäffer, U./ Morlidge, S./ Becker, S. (2023). "There are many ways to do Beyond Budgeting". In dialogue with Steve Morlidge and Sebastian Becker. Controlling & Management Review 67 (6), 24-31.

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In dialogue with Philipp Mischke (Henkel)

Reimer, M./Mischke, P. (2023). „KI eröffnet uns mehr Technologien zur Problemlösung“. In dialogue with Philipp Mischke. Controlling & Management Review 67 (5), 22-28.

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In dialogue with Mark Frese (Hapag-Lloyd)

Schäffer, U./Frese, M. (2023). "We really mean it!". In dialogue with Mark Frese. Controlling & Management Review 67 (4), 48-53.

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In dialogue with Thomas Toepfer (Covestro)

Schäffer, U./Toepfer, T. (2023). "Wir haben die Vergütung von der Planung entkoppelt". Im Dialog mit Thomas Toepfer. Controlling & Management Review 67 (3), 8-13.

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In dialogue with Marcus Kuhnert (Merck)

Schäffer, U./Kuhnert, M. (2023). "Der Controller der Zukunft ist ein Digital Native". In dialogue with Marcus Kuhnert. Controlling & Management Review 67 (2), 50-55.

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In dialogue with Jürgen Weber

Schäffer, U./Weber J. (2023). "Ich hatte mit der Wahl des Controllings als meinem Fach großes Glück". In dialogue with Jürgen Weber. Controlling & Management Review 67 (1), 36-41.

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In dialogue with Frank-Jürgen Weise (Hertie Stiftung)

Weber, J./Weise,F. (2022). "Es geht um Sinnhaftigkeit". Im Dialog mit Frank-Jürgen Weise. Controlling & Management Review 66 (8), 14-19.

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In dialogue with Christian Schätz (Microsoft Deutschland)

Schäffer, U./Schätz, C. (2022). "Technologie ist kein Selbstzweck". Im Dialog mit Christian Schätz. Controlling & Management Review 66 (7), 42-47.

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In dialogue with Alan Hippe (Roche)

Schäffer, U./Hippe, A. (2022). "Finance ist zu einer hoch dynamimschen Funktion geworden". In dialogue with Alan Hippe. Controlling & Management Review 66 (6), 24-29.

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In dialogue with Michael Müller (RWE)

Schäffer, U./Müller, M. (2022). "Ökonomisch steht der Transformation nichts im Wege". In dialogue with Michael Müller. Controlling & Management Review 66 (5), 32-37.

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In dialogue with Michael Rauch (CompuGroup Medical)

Reimer,M./Rauch,M. (2022). "Der CFO steuert als Co-Pilot das Flugzeug mit". In dialogue with Michael Rauch. Controlling & Management Review 66 (4), 60-65.

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In dialogue with Michael Bouscheljong (Metro)

Schäffer, U./Bouscheljong, M. (2022). "Der Controller wird zum Pacemaker". In Dialogue with Michael Bouscheljong. Controlling & Management Review 66 (3), 16-21.

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In dialogue with Ingo Chu (New Work)

Schäffer, U./Chu, I. (2022). "Der Faktor Mensch bleibt zentral". In dialogue with Ingo Chu. Controlling & Management Review 66 (2), 14-19.

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In dialogue with Jürgen Strziga (BSH Hausgeräte)

Weber, J./Strziga, J. (2022). "S/4HANA ist Vorraussetzung für unsere digitale Zukunft". In dialogue with Jürgen Strziga. Controlling & Management Review 66 (1), 16-21.

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In dialogue with Juan Bernabé-Moreno (E.ON)

Schäffer, U./Bernabé-Moreno, J. (2021). "Jeder im Unternehmen muss digitale Fähigkeiten haben". In dialogue with Juan Bernabé-Moreno. Controlling & Management Review 65 (8), 16-21.

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In dialogue with Melanie Kreis (Deutsche Post DHL)

Weber, J./Kreis, M. (2021). "Meine große Hoffnung ist, dass es teurer wird, schmutzig zu sein". In dialogue with Melanie Kreis. Controlling & Management Review 65 (7), 38-43.

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In dialogue with Thomas Kusterer (EnBW)

Schäffer, U./Kusterer, T. (2021). "Das Controlling ist beim Thema Nachhaltigkeit mittendrin". In dialogue with Thomas Kusterer. Controlling & Management Review 65 (5-6), 40-45.

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In dialogue with Günther Bachmann

Schäffer, U./Bachmann, G. (2021). "Wir müssen schneller werden in der Transformation". In dialogue with Günther Bachmann. Controlling & Management Review 65 (4), 44-49.

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In dialogue with Carsten Knobel (Henkel)

Weber, J./Knobel, C. (2021). "Für uns ist Nachhaltigkeit kein Modethema". In dialogue with Carsten Knobel. Controlling & Management Review 65 (3), 16-22.

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In dialogue with Philipp Plank (Bayer)

Schäffer, U./Plank, P. (2021). "So viel Blackbox ist KI eigentlich nicht". In dialogue with Philipp Plank. Controlling & Management Review 65 (2), 18-23.

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In dialogue with Gunhild Grieve and Thomas Denny (RWE)

Schäffer, U./Denny, T./Grieve, G. (2021). "Als Controller weiß ich oft mehr als ich kommunizieren darf". In dialogue with Gunhild Grieve and Thomas Denny. Controlling & Management Review 65 (1), 14-20.

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In dialogue with Stephan Kaiser (Universität der Bundeswehr München)

Reimer, M./Kaiser, S. (2020). „Wir brauchen einen professionellen Plan für das Arbeiten im Homeoffice“. In dialogue with Stephan Kaiser. Controlling & Management Review 64 (8), 20-25.

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In dialogue with Lars Grünert (Trumpf)

Weber, J./Grünert, L. (2020). „Eine Krise zwingt uns, Prioritäten klarer zu setzen“. In dialogue with Lars Grünert. Controlling & Management Review 64 (6-7), 20-25.

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In dialogue with Hans-Martin Hellebrand (Eprimo)

Schäffer, U./Hellebrand, H.-M. (2020). "Im agilen Modell steht der Controller mit auf dem Platz". In dialogue with Hans-Martin Hellebrand. Controlling & Management Review 64 (5), 8-14.

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In dialogue with Louise Öfverström (Thyssenkrupp Steel)

Weber, J./Öfverström, L. (2020). "Das Team muss das Gefühl haben, dass das, was wir tun, auch eine Wirkung hat.“ In dialogue with Louise Öfverström. Controlling & Management Review 64 (4), 30-35.

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In dialogue with Petra Scharner-Wolff (Otto Group)

Schäffer, U./Scharner-Wolff, P. (2020). “Wir müssen unsere Haltung ändern.” In dialogue with Petra Scharner-Wolff. Controlling & Management Review 64 (3), 16-21.

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In dialogue with Ute Wolf (Evonik)

Schäffer, U./Wolf, U. (2020). "Datenqualität zu sichern, ist kein Spaziergang". In dialogue with Ute Wolf. Controlling & Management Review 64 (2), 14-19.

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In dialogue with Martin Erfurt and Christian Hasenclever (Erfurt & Sohn KG)

Schäffer, U./Erfurt, M./Hasenclever, C. (2020). "Digitalisierung ist kein Selbstzweck, sie muss sich rechnen". In dialogue with Martin Erfurt and Christian Hasenclever. Controlling & Management Review 64 (1), 16-21.

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In dialogue with Nils Kaschner (Axa Konzern AG)

Schäffer, U./Kaschner, N. (2019). "Wir brauchen eine Infrastruktur, die es erlaubt, schnelle Entscheidungen zu treffen". In dialogue with Nils Kaschner. Controlling & Management Review 63 (8), 36-41.

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In dialogue with Hanns Goeldel (Egon Zehnder)

Schäffer, U./Goeldel, H. (2019). "Für eine CFO-Rolle braucht man heute Neugier und Mobilisierungskraft". In dialogue with Hanns Goeldel. Controlling & Management Review 63 (7), 8-13.

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In dialogue with Heimo Losbichler (ICV und IGC)

Schäffer, U./Losbichler, H. (2019). "Das Idealbild der Controller gibt es tatsächlich - aber selten". In dialogue with Heimo Losbichler. Controlling & Management Review 63 (7), 32-37.

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In dialogue with Dietrich Franz (Deutsche Post DHL)

Weber, J./Franz, D. (2019). “Der Finanzbereich muss in der Kontraktlogistik ganz nah am Business sein.” In dialogue with Dietrich Franz. Controlling & Management Review 63 (6), 16-21.

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In dialogue with Martin Messner (Universität Innsbruck)

Schäffer, U./Messner, M. (2019). “Pluralität ist wichtig. Es liegt an uns, sie zu leben.” In dialogue with Martin Messner. Controlling & Management Review 63 (5), 26-31.

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In dialogue with Peter Buxmann (TU Darmstadt)

Schäffer, U./Buxmann, P. (2019). "KI sehe ich als zweite Welle der Digitalisierung". In dialogue with Peter Buxmann. Controlling & Management Review 63 (4), 18-23.

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In dialogue with Armin Arens and Thomas Denny (RWE)

Schäffer, U./Arens, A./Denny, T. (2019). "Kontinuierliches Feedback steht im Mittelpunkt". In dialogue with Armin Arens and Thomas Denny. Controlling & Management Review 63 (3), 18-23.

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In dialogue with Christian Langer (Lufthansa)

Schäffer, U./Langer, C. (2019). "Digitalisierung braucht Geschwindigkeit in der Entscheidung". In dialogue with Christian Langer. Controlling & Management Review 63 (2), 26-31.

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In dialogue with Matthias Ginthum (BSH Hausgeräte GmbH)

Weber, J./Ginthum, M. (2019). "Das Mögliche wird schneller Realität, als man glaubt". In dialogue with Matthias Ginthum. Controlling & Management Review 63 (1), 16-21.

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In dialogue with Christian Bungenstock (CTcon)

Weber, J./Bungenstock, C. (2018). „Einige betreiben Kostenrechnung ohne Zielbild für das Morgen“. In dialogue with Christian Bungenstock. Controlling & Management Review 62 (9), 8-15.

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In dialogue with Marcus Kuhnert (Merck)

Weber, J./Kuhnert, M. (2018). „Robotics wird so selbstverständlich sein wie Elektrizität“. In dialogue with Marcus Kuhnert. Controlling & Management Review 62 (8), 24-29.

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In dialogue with Jürgen Weber

Schäffer, U. (2018). „Wo Wissenschaft zur Praxis wird“. In dialogue with Jürgen Weber. Controlling & Management Review 62 (7), 8-13.

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In dialogue with Adam Pradela (Deutsche Post DHL)

Schäffer, U./Pradela, A. (2018). „Das Mindset muss sich verändern“. In dialogue with Adam Pradela. Controlling & Management Review 62 (6), 12-18.

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In dialogue with Wai Fong Chua und Karen L. Sedatole

Schäffer, U./Chua, W. F./Sedatole, K. L. (2018). "Collaboration is the key. Why can't we get there?" In dialogue with Wai Fong Chua and Karen L. Sedatole. Controlling & Management Review 62 (5), 53-58.

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In dialogue with Stefan Asenkerschbaumer (Bosch)

Weber, J./Asenkerschbaumer, S. (2018). „Wichtig ist, dass wir die agile Herangehensweise vorleben“. In dialogue with Stefan Asenkerschbaumer. Controlling & Management Review 62 (4), 18-23.

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In dialogue with Stefan Genten (Altana AG)

Weber, J./Genten, S. (2018). „Der Digitalisierungshebel ist sehr schnell wirksam“. In dialogue with Stefan Genten. Controlling & Management Review 62 (3), 16-23.

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In dialogue with Christian Klein (SAP)

Weber, J./Klein, C. (2018). „Die Diskussion im Raum ist interaktiver geworden“. In dialogue with Christian Klein. Controlling & Management Review 62 (2), 8-13.

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In dialogue with Frank Claassen (Beiersdorf AG)

Schäffer, U./Claassen (2018). „Wenn die Leute sich ihre Fakten selbst besorgen - super!”. In dialogue with Frank Claassen. Controlling & Management Review 62 (2), 32-37.

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In dialogue with Andreas Peter (Fintegral)

Weber, J./Peter, A. (2018). „Methodisch gibt es einiges, was Unternehmen von Banken lernen können“. In dialogue with Andreas Peter. Controlling & Management Review 62 (1), 8-15.

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For Authors

Call for Papers

Controlling & Management Review welcomes expert submissions on the current focus topics,

  • Next Generation Controlling,
  • Intelligent Automation,
  • Entrepreneurship meets Controlling

as well as any topics related to controlling and management accounting, such as 

  • Accounting & Reporting,
  • IT & Analytics,
  • Controllers & Managers, or
  • Corporate Management

Please download our standing call for papers. Papers can be submitted at any time. Feel free to contact us  at cmr(at)whu.edu for questions regarding topics and article submissions.

Here you can browse in an issue of Controlling & Management Review