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Über dieses Buch

Jürgen Weber is known for his behavioral perspective on controlling and has made a lasting impact in German speaking countries during the past three decades. This anniversary volume compiles some of his outstanding publications from that period and presents them for the first time in English. In addition, it contains a current publication index of Jürgen Weber’s entire body of work.



Cost accounting as a controlling instrument

The information instrument “cost accounting” recently received harsh critique in the krp. The points introduced in this article, which summarize, explain, and discuss the primary “highlights” of last year’s krp discussion forum and take advantage of the opportunity to provide a list of the fundamental elements of controlling-oriented cost accounting, will show that there is little reason for such criticism. For some time, cost accounting has developed from a “data graveyard” for reporting purposes to an attractive “data supermarket” that provides top management with a broad assortment of meaningful information.
Jürgen Weber

On the conception and self-conception of controlling

Propositions for consensus building
  • In business practice, controlling is a very successful management instrument. In academic theory, however, the conception of controlling is still not well defined.
  • This article aims to develop a universal conception of controlling for critical discussion.
  • In 12 propositions, we will build the foundation for a widely accepted theory of controlling.
Hans-Ulrich Küpper, Jürgen Weber, André Zünd

Selective cost accounting

  • For some time, management accounting has been a topic of critical discussions. The subjective perception that there is a problem appears to be greater in the USA than in Germany.
  • In companies, standard software (especially SAP) facilitates the continued use of the rather widespread instrument of standard costing and even offers expanded and more sophisticated versions thereof.
  • The contextual factors that originally led to the development of standard costing have changed markedly in recent years. Substantial increases in both complexity and dynamism represent particularly important causal factors.
Jürgen Weber

Integrated planning – is it merely a myth?

Planning in German companies is more in danger than you would think
Is there anything new to say about corporate planning? After all, operative planning systems have been common practice since the 1920’s; and strategic planning has long since taken over business as we know it. Indeed, most German companies have been using long-term planning since the 1970’s, which, through the acquisition of strategic planning systems, was eventually developed into strategic management systems. Should one assume, as a result, that companies are now highly experienced in this area? Most certainly not, as recent research findings based on case studies indicate. Planning processes in German companies are by no means highly developed. Instead, integrated, coordinated planning still appears to be more of a myth than reality.
Jürgen Weber, Markus Hamprecht, Hanns Goeldel

Methods for generating performance measures for logistics

In companies today, there is a strong demand for performance measures for logistics. Yet, current methods do not provide satisfactory solutions. Academia, too, provides only few suggestions; and the approaches vary greatly.
Jürgen Weber, Sebastian Kummer, Armin Großklaus, Harald Nippel, Dorothee Warnke

Is ensuring management rationality a controlling task?

This article shows that the different perspectives on controlling in theory and practice have a common denominator: Controlling stands for ensuring the rationality of management. The reason for the (historical) diversity regarding the definition of controlling and its tasks in business practice is the context dependency of this assurance function. The presence of different management rationality bottlenecks and different mechanisms for coordinating the execution system lead to different controlling task profiles. The variation both in terminology and the respective task profiles is included in the conception of controlling presented in this article. For academic discourse as well as the interaction between academia and business practice, the approach implies in retrospect that recent debates regarding the one true definition of controlling were mostly posturing.
Jürgen Weber, Utz Schäffer

Controllers can learn from consultants

The task of controllers is management support. The possibilities in this area continue to be underestimated.
Controllers work with numbers every day. The tasks they conduct are strongly influenced by accounting and its relationship to organizational planning and control activities. However, controlling should reach beyond these – in part self-imposed – boundaries. Given the substantial challenges that today’s organizations face, it is clear that controllers must also take on the role of internal management consultant.
Utz Schäffer, Jürgen Weber

Controlling – developmental trends and future perspectives

In the past two decades, controlling has experienced quite a victory march. This is true for both business practice and academia. However, for some time, critics have begun to rain on the parade.
Jürgen Weber

Controller roles

The popular press tends to use simple and eye-catching descriptions of controller roles in order to make them easy to understand and memorable for readers. For instance, controllers in the role of the “business partner”, which is used to make the importance and influence of controllers in organizations clear, or controllers as “bean counters” and “inspectors”, who meticulously document every minute detail in an organization and, thus, slow down business and decision making processes.
Lukas Goretzki, Jürgen Weber, Susanne Zubler

Digitalization will radically change controlling as we know it

Controllers must address eight central challenges resulting from digitalization in the coming years. Their task profile, toolbox, and mindset must be adapted to the new parameters. Looking ahead, the number of controllers will drastically decrease as controlling develops more strongly into a management philosophy.
Utz Schäffer, Jürgen Weber

Truly rational decisions

The next challenge for controlling
Controllers have always been focused on data and methods; they represent a number-based approach and analytical thinking. For this reason, ensuring the rationality of management is the objective of controlling (cf. Weber & Schäffer 2014; Gänßlen et al. 2013). In business practice, however, there are numerous barriers to achieving this goal that all stem from human factors: insufficient expertise, opportunistic behavior, emotions, and cognitive biases. In the following, we will examine each of these four barriers in detail.
Utz Schäffer, Jürgen Weber

Digitalization ante portas

The key changes to controlling reflected in the third WHU study on the Future of Controlling
Digitalization has now reached controlling. The third WHU study on the Future of Controlling, like its predecessors, identifies the top ten future trends in controlling and compares its findings with the results of the 2011 and 2014 studies. The 2017 study indicates that the diverse facets of digitalization are gradually dominating the list of the top future trends in controlling and the perceived pressure to change is high. Still, in most companies little change has actually taken place.
Utz Schäffer, Jürgen Weber


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