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Status Quo der Controlling-Lehre in Deutschland

In: Handbuch Controlling

Author

Listed:
  • Wolfgang Becker

    (Otto-Friedrich-Universität Bamberg)

  • Patrick Ulrich

    (Lehrstuhl für Unternehmensführung, Hochschule Aalen – Technik und Wirtschaft)

  • Björn Baltzer

    (University of Applied Sciences Würzburg-Schweinfurt)

Abstract

Zusammenfassung Das Controlling hat sich in zwei parallelen Entwicklungssträngen in Theorie und Praxis ausgebreitet. Aus der Praxis kommend, wurden Controllerstellen und Controlling-Abteilungen zunächst ab den 1950er-Jahren in Tochtergesellschaften amerikanischer Mutterkonzerne etabliert. In der Wissenschaft fand die Beschäftigung mit Fragestellungen des Controllings zunächst innerhalb der Grenzen des betrieblichen Rechnungswesens statt, bevor Peter Horváth 1973 den ersten Lehrstuhl für Controlling an einer deutschen Universität übernahm. Der vorliegende Beitrag gibt einen historischen Abriss zur Controlling-Wissenschaft in Deutschland und deckt Bereiche auf, in denen eine noch stärkere Verzahnung zwischen Theorie und Praxis notwendig ist.

Suggested Citation

  • Wolfgang Becker & Patrick Ulrich & Björn Baltzer, 2022. "Status Quo der Controlling-Lehre in Deutschland," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 29-42, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-26431-4_2
    DOI: 10.1007/978-3-658-26431-4_2
    as

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