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Use of simulation in controlling research: a systematic literature review for German-speaking countries
Publikationstyp
Journal Article
Date Issued
2016-04-01
Sprache
English
Author(s)
Institut
TORE-URI
Journal
Volume
66
Issue
2
Start Page
117
End Page
157
Citation
Management Review Quarterly 2 (66): 117-157 (2016-04-01)
Publisher DOI
Scopus ID
This paper provides a systematic literature review of the use of simulation in the field of “controlling”, a term synonymously used for management accounting and control in German-speaking countries. The review starts from a total of 12,102 articles published in leading, controlling-related business journals in German-speaking countries (Germany, Austria, and Switzerland) between 1980 and 2009. Thereof, 47 articles specifically refer to the use of simulation in controlling. This set of articles is analyzed along the following dimensions: development of publication volume over time, important authors, controlling tasks and instruments supported by simulation or fulfillment of minimum quality criteria concerning simulation modeling and analysis. The results indicate an increasing interest in employing simulation within controlling and its particular relevance in practice. Two areas emerge as the main application arena: planning and risk management. Despite some progress the review also shows that simulation is not yet an established branch of research on its own in controlling. A detailed analysis of the articles suggests that more transparency and standards in the application of simulations are needed to further advance this method.
Subjects
Controlling
Literature review
Simulation