Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
982776 | Procedia Economics and Finance | 2015 | 10 Pages |
Abstract
Recent megatrends such as increasing complexity, volatility, internationalization and increased demand for transparency and compliance change the expectation towards the controlling function. The starting point of this paper is a specification of the contemporary controlling function including the perspectives controlling mission, the controlling processes and the role model concept in controlling. The paper aims to analyze the new expectations concerning the controlling role model.
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