As the trend to gamify performance management continues, management accountants require guidance on how to integrate, design, and maintain gamification within performance management systems. We study a multinational organization in gamifying the performance management system of their finance shared service centers. Based on our observations, we develop a systematic approach management accountants can follow in […]
Financial planning systems are geared to secure two main financial goals of a company: gaining profitability and securing financial stability. Forecasts are a crucial addition to any financial planning system to steer corporate performance, i.e., identify measures to secure the financial goals early on. While financial planning allocates appropriate resources to corporate operations, financial forecasting […]
In an era of increasing market volatility and the need for rapid adaptation, data analytics presents game-changing opportunities across industries, significantly boosting productivity and decision-making. Yet, finance and management accounting have been slower to embrace advanced analytics compared to fields like marketing or supply chain management. While the potential for transformation is clear, implementation remains […]
OKRs haben sich für Management und Controlling zu einer Erfolgsgeschichte zur agilen Steuerung entwickelt. Einigkeit herrscht weitgehend über die grundlegenden Merkmale des Konzepts – und auch die Wichtigkeit der konkreten Ausgestaltung. Wenig gesichertes Wissen gibt es allerdings zur richtigen Implementierung. Der Beitrag leitet auf Basis empirischer Analysen zwanzig förderliche und hinderliche Faktoren für die Implementierung […]
