Klaus Möller
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Prof. Dr.
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Möller
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Klaus
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klaus.moeller@unisg.ch
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+41 71 224 7406
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Digitalization in management accounting and control: an editorial

, Möller, Klaus , Schäffer, Utz , Verbeeten, Frank

Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well as the role of the controller. This editorial discusses these developments by introducing the concept of digitalization and describing its impact on the field of management accounting and control. Digitalization is the use of digital technologies to change a business model and provide new revenue and value-producing opportunities—the process of moving to a digital business (Gartner, 2020). As such, it has affected all kinds of business activities, including business models and supply chains, as well as support functions such as human resources and accounting. Digitalization enables various new forms of cooperation between companies, suppliers, customers, and employees, leading to new product and service offerings. At the same time, digitalization is a challenge for incumbent companies, as it requires them to reflect on their current strategy and to explore new business opportunities. In the finance function, digitalization has resulted in the automation and robotization of routine processes, the introduction of business intelligence, and the application of data analytics. Digitalization is affecting our daily lives as well as the role of controllers.

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Publication

Revision total knee arthroplasty results in financial deficits within the Swiss healthcare system

2023 , Jud, L. , Nora Gautschi , Klaus Möller , Karlmeinrad Giesinger

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How the Design of an Organizational Context Helps to Attain Contextual Ambidexterity

2022-10-04 , Möller, Klaus , Schmid, Flavia , Seehofer, Theresa Maria , Wenig, Philipp

This study empirically investigates the relationships of control levers (belief and boundary systems, Simons 1995) and control context (social and performance management context, Gibson and Birkinshaw 2004) with contextual ambidexterity and firm performance. Based on cross-sectional survey data from 198 listed companies in Austria, Germany, and Switzerland, a structural equation model is used to test the hypothesized relationships. We find that the emphasis on formal boundary systems and an informal social context are positively related to contextual ambidexterity, which positively affects firm performance. In contrast, belief systems and performance management context do not influence contextual ambidexterity. Further, we find no support for dynamic tensions, neither between the two control levers nor in the control context.

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Publication

Break the Link Between Pay and Motivation

2022-04-20 , Solbach, Jonas , Möller, Klaus , Wirnsperger, Franz

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Publication

Steuerung in Familienunternehmen

2024-04 , Andreas Oesinghaus , Jonah Mostler , Klaus Möller

Family firms have unique characteristics due to their financial and emotional ties to a family, which influence the design of their control systems. This article explores these interactions, providing a systematic basis for management accountants and owners to express and align their expectations for the control system. Further, the dominant role of informal controls in family firms is emphasized.

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Publication

Value Drivers for Financial Planning

2023 , Michael Weiser , Michael Nudelmann , Klaus Möller , Payam Farahi

In an increasingly volatile, uncertain, complex, and ambiguous (VUCA) environment, predictable planning cycles have been replaced by opaque future prospects. These developments put a strain on financial planning and the associated decision-making process. Driver-based planning and forecasting offers an analytical and scenario-based approach for dynamically steering the business. However, identifying and selecting the underlying value drivers remains a challenge in practice. Based on a case study of Swarovski, a leading manufacturer of crystal glass and jewelry, this article discusses key challenges and success factors in selecting value drivers and proposes a structured value driver selection process.

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Publication

AutoML im Controlling

2022 , Schlicher, Max , Möller, Klaus

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The Use of Management Controls to Enhance the Perception of Meaningful Work - A Systematic Literature Review and Conceptional Model Development

2023 , Janine Burghardt , Klaus Möller

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Nutzung von Data Science Plattformen im Controlling

2022 , Alessandra Huydts , Michael Weiser , Möller, Klaus

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Strategies for data analytics projects in business performance forecasting: a field study

2022-06 , Schnegg, Maël , Möller, Klaus

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