Controlling as a Business Process Management Tool: A Financial Performance Measurement and Management Control Perspective

This book examines controlling as a business process management tool and analyses its role in linking process-oriented management with financial performance measurement. It develops an integrated management control perspective that combines business process management concepts with accounting- and finance-based control mechanisms. Drawing on empirical research, the book compares key elements of controlling systems with financial indicators to assess their contribution to organizational performance. The findings provide evidence on how controlling supports financial transparency, performance measurement, and decision-making. By bridging management control systems, business process management, and financial analysis, the book contributes to the literature on finance, accounting and management and offers a structured framework for analyzing the controlling processes and their impact on the financial performance of companies. The book is intended for researchers, graduate students, and professionals interested in management control, controlling, business process management, and financial performance measurement.