Use of simulation in controlling research: a systematic literature review for German-speaking countries

Grisar, Cathérine; Meyer, Matthias

doi:10.1007/s11301-015-0117-0

Cited by 13 publications

(3 citation statements)

References 67 publications

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“…The design of the framework enables a mutual comparison between different conceptualisations. It is necessary to note that various scientific endeavours (see Fried (2017); Grisar and Meyer (2016); Hiebl (2014)) use the MC framework provided by Guenther (2013) as starting point for their studies.…”

Section: Elaboration Of Research Frameworkmentioning

confidence: 99%

A literature review on the impact of digitalisation on management control

Fähndrich

2022

J Manag Control

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Digitalisation affects management control (MC). It leads to changes in the way MC activities are organised, performed and analysed. Companies of all industries, locations and sizes have to adapt their MC to digital circumstances, starting with the understanding and delimitation of MC tasks, through the modified application of MC instruments and the consideration of behavioural aspects of MC, to the organisation of the MC function within the company. This paper presents a systematic review of the literature according to Tranfield et al. (Br J Manag 14:207–222, 2003), focusing on the impact of digitalisation on MC. A comprehensive overview of scientific literature is provided by reviewing 166 highly rated accounting journals (based on multiple international journal ratings) and analysing 116 articles from January 2000 to August 2022. Based on the MC framework developed by Guenther (J Manag Control 23:269–290, 2013), the identified studies are categorised into the following research dimensions: tasks, instruments, organisation and behavioural aspects. Multiple studies highlight the continuous development of the MC function under the impact of digitalisation, including the extension of MC tasks, the adaptation of existing MC instruments and creation of new MC instruments, positive and negative behavioural aspects of digitalisation on MC and the establishment of new MC organisation models. In addition to the qualitative content analysis, this literature review also includes an analysis of the methods applied and illustrates their changes over time. This study reveals research gaps in relation to the current MC research and presents potential starting points for future research.

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Section: Elaboration Of Research Frameworkmentioning

confidence: 99%

A literature review on the impact of digitalisation on management control

Fähndrich

2022

J Manag Control

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“…A final sub-topic refers to developments in management accounting research. While early papers map out the particularities of German-speaking management accounting research (Binder and Schäffer, 2005;Wagenhofer, 2006), more recent papers illuminate method-specific issues (Grisar and Meyer, 2016;Hiebl and Richter, 2018) or more general developments in the international management accounting literature (Herschung et al, 2018;Lachmann et al, 2017). These papers are evenly published in domestic and international journals.…”

Section: Management Accounting Researchmentioning

confidence: 99%

The internationalisation of management accounting research in the German-speaking countries – a longitudinal study

Endenich

Hoffjan

Krutoff

et al. 2020

JAOC

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Purpose This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community. Design/methodology/approach This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies. Findings The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally. Research limitations/implications The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge. Originality/value This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

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“…This development brought a lot of confusion about what is controlling and what are main activities since its development started. According to the research of Grisar et al (2016) controlling in Austria, Germany and Switzerland is known as management accounting and management control system (Grisar et al, 2016). Since its infancy, almost two decades past and its development is getting deserved attention in business and academic circles.…”

Section: The Significance Of Controlling In Making Efficient and Effementioning

confidence: 99%

Industry Structure in Developing Company's Long-Term Business Strategy

et al. 2018

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Strategic controlling has become an imperative in business planning and determining company's long-term goals. Companies use different managerial tools in their planning process in order to determine possible threats and opportunities in their business environment. The goal of the paper is to present a case study of one pharmaceutical Croatian company using the model INDUSTRUCT, which is utilized for analysing industrial environment, which is, develop based on the Porter's five forces model. Although recent research results show that companies in Croatia use more often operational tools in their business rather than strategic tools this model shows the simplicity of its use and easiness of analyse. Focus of the research is highly competitive rivalry in pharmaceutical industry characterized with the big threats from supplier, buyers, substitutes, as well as newcomers. In such highly competitive industry, companies must constantly rethink their strategies and use tools that will help them detect threats and opportunities hiding in their environment.

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Use of simulation in controlling research: a systematic literature review for German-speaking countries

Cited by 13 publications

References 67 publications

A literature review on the impact of digitalisation on management control

A literature review on the impact of digitalisation on management control

The internationalisation of management accounting research in the German-speaking countries – a longitudinal study

Industry Structure in Developing Company's Long-Term Business Strategy

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