Research Cluster A – Performance Management

Abt. V: Lehrstuhl für Controlling

How can performance be measured and managed on the individual, center, corporate, and network level?

Research Cluster Performance Management
Research Cluster A – Performance Management

Central Research Topics

  • Value-Based Management
  • Cost and Revenue Management
  • Value Networks
  • Transfer Pricing
  • Reporting
  • Product and Business Model Development
  • Accounting and Control for Sustainability
  • Business Analytics und Data Management

Current projects

The objective of this project is to investigate how SMEs benefit from the cooperative use of digital images of machines and products, e.g. for the development of new scenarios of data usage with economies of scope and scale. In this project, we first develop a conceptional model of a data cooperative based on qualitative research, and second, we found several data cooperatives with local SMEs and, thus, apply the generated findings in practice. Our part of the project focuses on developing a clearing model for data cooperatives. The project is conducted in cooperation with the Ferdinand-Steinbeis-Institut, the Chair of Information Systems I at the University of Stuttgart and the Baden-Württembergische Genossenschaftsverband (BWGV). The project is sponsored by the Ministry of Economic Affairs, Labour and Housing Baden-Württemberg.

Project website

In a survey, we collected data from transfer pricing experts of both corporate practice and academia on the status of transfer pricing. One focus of the project is to investigate the major current challenges of transfer pricing in corporate practice and to compare these with the topics addressed by different transfer pricing research streams. The project is conducted in cooperation with the Chair of Accounting at the University of Zurich (Prof. Dr. Dieter Pfaff, Dr. Katrin Hummel).

To harness the potential that companies expect from collaborative product development together with partners, it is important to identify the challenges within the management of distributed product development projects and to control them in a goal-oriented way. For this purpose, we analyze potential control problems and control mechanisms in distributed product development projects using a qualitative research approach.

Since making a firm more resilient and increasing the efficiency of a firm are partly conflicting objectives, in this project, we make the relationships between these objectives transparent, e.g., by qualitative research. We conceptually integrate the resilience and efficiency objectives of a firm into processes and instruments to foster long-term value creation.

The study’s objective is to identify approaches and challenges of SAP® S/4HANA transformation projects using a repeated questionnaire survey. The study is conducted in cooperation with our partner BearingPoint, with whom we share a long-standing and successful cooperation.

Contributing Scholars

For more information on the Research Cluster Performance Management contact:

Selected Publications

Nickel, J./Pedell, B. (2020). Integration von ressourcenorientiertem Kosten- und Resilienzmanagement - Identifikation von Maßnahmen und Analyse ihrer Wechselwirkungen, in: Controlling, Vol. 32, 2020 (5), S. 50-57.

Rötzel, P. G./Stehle, A./Pedell, B./Hummel, K. (2019). Integrating environmental management control systems to translate environmental strategy into managerial performance, in: Journal of Accounting and Organizational Change, Vol. 15, 2020 (4), pp. 626-653.

Speth, M./Pedell, B. (2019), Herausforderungen für die Steuerung interorganisational verteilter Produktentwicklungsprojekte, in: Controlling, Vol. 31, 2019 (3), pp. 14-22.

Pedell, B./Prüße, S. (2019), Auswirkungen der Digitalisierung von Geschäftsmodellen auf das Instrumentarium der Kostenrechnung – Wie die Kostenrechnung dazu beitragen kann, die Potenziale der Digitalisierung zu heben, in: Controlling, Vol. 31, Special Issue 2019, pp. 75-81.

Messelhaeuser, M./Pedell, B. (2018): Liquidität freisetzen ist nicht alles, in: Controlling, Vol. 30, 2018 (5), pp. 55-65.

Pedell, B./Sautter, J./Alexander, S./Fahn, S./Schäfer, M. (2018), SAP S/4 HANA Finance – Implementierungsstatus, Ziele, Erwartungen und Einführungsstrategien, in: Controlling, Vol. 29, 2020 (3), pp. 54-61.

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