CHAPTER 3

Management Accounting and Controlling: A Basic Introduction

“Not everything that can be counted counts and not everything that counts can be counted.1

—Albert Einstein

This book deals with the topic of responsible controlling. So far, we have elaborated on the first part of this word composition. Yet, the term controlling has not been regarded in detail. Therefore, in order to synthesize both expressions later on, we now consider controlling. For the purpose of thorough understanding, I first elaborate what is to be understood by controlling. I do so by considering different views on controlling from contemporary literature. Moreover, you will get to know the prevalent basic controlling tasks before analyzing the current trends in ...

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