The contributions presented in this volume locate controlling in the area of conflict between digitalisation and sustainability from a conceptual and empirical perspective. Regarding current far-reaching changes, controlling is confronted with a multitude of application fields that not only significantly change the role of the controller, but also pose special challenges for family businesses and small and medium-sized enterprises. The volume does justice to these multi-layered problems with a clear scientific and practical reference: Empirical findings of a qualitative and quantitative nature are presented in a theoretically well-founded manner and supplemented by practical examples, case studies and practical recommendations.

The content: challenges of digitalisation, sustainability and corporate social responsibility, family businesses and small and medium-sized enterprises.

The target groups: Lecturers and students of business administration, business and economics, social economics, law and economics, culture and economics, international business, general management, finance and accounting, practitioners from companies, banks and consulting firms.

The editors: Univ.-Prof. Dr. Birgit Feldbauer-Durstmüller is head of the Institute of Management Control & Consulting at the Johannes Kepler University Linz, Austria. Assoz. Univ.-Prof. Dr. Stefan Mayr is deputy head of the Institute of Management Control & Consulting at the Johannes Kepler University Linz, Austria.