Controlling as a Science in Germany
Germany, Controlling research, Teaching controlling, Controlling conceptions, University.
Abstract: The academic discipline of controlling has been a part of German science for 40 years. During this period, its importance has steadily increased, at last gaining a permanent role in German Business Administration practice and education. Universities as well as Universities of Applied Sciences now offer a wide range of controlling courses. In the following article, we analyse the development of controlling as an academic discipline in Germany, using written documents and an empirical study we conducted in 2010 among German controlling lecturers as sources. We find strong evidence that Controlling has developed from a neighbouring branch of accounting science towards an integrated function of Management. However, we also detected significant space for development of current German controlling science, such as more international citations, more English publications in international journals and a stronger emphasis on new developments such as the integrated finance function.