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New Publication: "Start-up-Controlling - Ein pragmatisches und praxisorientiertes Controlling-System für Start-up-Unternehmen"

The topic of controlling is neglected in many start-up companies, although consistent alignment of the company with a controlling system can be a decisive competitive advantage. Due to the special characteristics of start-up companies (compared to established companies), classic controlling instruments and controlling strategies cannot be applied 1:1. Instead, a specific controlling system is needed that is oriented to the special features and individual needs of start-up companies. The purpose of this article is to outline a pragmatic and practice-oriented controlling system for start-up companies.

New Publication: "Business Model Canvas - Overview of the main advantages and disadvantages"

Over the last 10 years, the Business Model Canvas has not only established itself as a method for the iterative development and documentation of business models, it has also become a standard methodology in some areas. In this article, the main advantages and disadvantages associated with the practical application of the Business Model Canvas will be compiled and evaluated in terms of their current validity. It has been shown that some of the advantages and disadvantages documented in the relevant literature were justified at the time of their respective publication but can now no longer be considered valid.

New Publication: "Zombie Companies in the Corona Pandemic or the phenomenon of covertly over-indebted companies in Germany"

The phenomenon of covertly over-indebted companies – also known colloquially as zombie companies – is not new. They occur more frequently in times of crisis, including during the current Corona pandemic. In addition to covertly over-indebtedness, there is now the added factor of latent insolvency. This article will take a closer look at the emergence of zombie companies in Germany during the Corona pandemic.

New Publication: "Covid-19 third Wave - Impact on Financial Markets and Economy"

The pandemic, caused by Covid-19, has hit the whole world since the beginning of 2020. The current extent of the resulting economic and social upheaval cannot be estimated yet. In this working paper, an attempt to compare Covid-19 figures with the development on the financial markets and the real economy is made. We try to analyse whether significant effects have already occurred and where these could still come with a time lags.


Here you will find the publications of the Institute of Management Accounting, Control & Financial Management sorted by the current year of publication.

Start-up consultation

The start-up consultation takes place every third Wednesday of the month, at 4:00 p.m. in the Quarree Study Center - currently via MS teams.

Interested students please register at the following e-mail address: becker[at]