Integrating economic, sociological, and psychological perspectives
What is our understanding of controlling? To put it simply, we focus on people: These people do not fit the mold of homo oeconomicus, but are individuals with different likings and preferences as well as different skills and cognitive limitations. For a long time now we have been following a behavioral perspective, an approach which is now gaining momentum in other areas of business administration.
We focus on two aspects: the function of controlling and the controllers who support an (essential) part of this function.