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| Content Provider | Springer Nature Link |
|---|---|
| Author | Grisar, Cathérine Meyer, Matthias |
| Copyright Year | 2015 |
| Abstract | This paper provides a systematic literature review of the use of simulation in the field of “controlling”, a term synonymously used for management accounting and control in German-speaking countries. The review starts from a total of 12,102 articles published in leading, controlling-related business journals in German-speaking countries (Germany, Austria, and Switzerland) between 1980 and 2009. Thereof, 47 articles specifically refer to the use of simulation in controlling. This set of articles is analyzed along the following dimensions: development of publication volume over time, important authors, controlling tasks and instruments supported by simulation or fulfillment of minimum quality criteria concerning simulation modeling and analysis. The results indicate an increasing interest in employing simulation within controlling and its particular relevance in practice. Two areas emerge as the main application arena: planning and risk management. Despite some progress the review also shows that simulation is not yet an established branch of research on its own in controlling. A detailed analysis of the articles suggests that more transparency and standards in the application of simulations are needed to further advance this method.Dieser Artikel führt eine systematische Literaturanalyse der Nutzung von Simulation im Bereich Controlling durch. Von insgesamt 12.102 Artikeln, die zwischen 1980 und 2009 in führenden, für das Controlling relevanten betriebswirtschaftlichen Zeitschriften im deutschsprachigen Raum (Deutschland, Österreich und Schweiz) veröffentlicht wurden, können 47 Simulationsartikel mit Controllingbezug identifiziert werden. Diese Artikel werden hinsichtlich verschiedener Dimensionen untersucht, wie etwa die Entwicklung der Anzahl der Publikationen, wichtigste Autoren, Aufgaben und Instrumente des Controllings die mit Simulation unterstützt werden oder die Erfüllung gewisser Minimumstandards bezüglich der Anwendung von Simulation. Die Analyse zeigt ein steigendes Interesse an Simulation im Bereich Controlling, insbesondere auf Seite der Praxis. Dabei stehen vor allem die Themengebiete Planung und Risikomanagement im Vordergrund. Jedoch verdeutlichen die Ergebnisse auch, dass Simulation noch kein eigenständiger etablierter Forschungszweig innerhalb des Controllings ist. Eine Detailanalyse der Artikel zeigt Defizite in den Bereichen Transparenz und Standards bei der Anwendung von Simulationen auf. |
| Starting Page | 117 |
| Ending Page | 157 |
| Page Count | 41 |
| File Format | |
| ISSN | 21981620 |
| Journal | Journal für Betriebswirtschaft |
| Volume Number | 66 |
| Issue Number | 2 |
| e-ISSN | 21981639 |
| Language | English |
| Publisher | Springer Berlin Heidelberg |
| Publisher Date | 2015-10-26 |
| Publisher Place | Berlin, Heidelberg |
| Access Restriction | One Nation One Subscription (ONOS) |
| Subject Keyword | Literaturanalyse Controlling Simulation Business and Management |
| Content Type | Text |
| Resource Type | Article |
| Subject | Strategy and Management |
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