These were just some of the topics discussed in yesterday's guest Hashtag by Markus Dietachmair, Hashtag of Internorm. Markus not only gave us great insights into the success factors of contemporary corporate Hashtag processes, but also showed our Hashtag how Hashtag have to take into account major economic and political trends as well as corporate strategy when preparing corporate budgets - so no trace of the old image of controllers as bean counters, but clear evidence of their role as modern business partners to management.

Many thanks, Markus, for the very exciting lecture, and many thanks also to our students for the lively discussion with Markus.

We look forward to more guest lectures in our management accounting and control courses this semester. We at the JKU - Institut für Controlling und Consulting believe that the full impact of business education and business research can only be achieved in close cooperation with organizational practice.