Controlling & ManagementSeptember 2012, Volume 56, Issue 5, pp 293–293 | Cite asStrategische Perspektiven des ControllersAuthorsAuthors and affiliationsUtz SchäfferEDITORIALFirst Online: 12 October 2012 382 Downloads This is a preview of subscription content, log in to check access.Copyright information© Springer Gabler 2012Authors and AffiliationsUtz SchäfferThere are no affiliations available