Convergence and Controlling

Friederike Wall () and Gernot Mödritscher ()
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Friederike Wall: Alpen-Adria-Universitaet Klagenfurt
Gernot Mödritscher: Alpen-Adria-Universitaet Klagenfurt

Chapter 6 in Media and Convergence Management, 2013, pp 73-86 from Springer

Abstract: Abstract Increasing complexity and dynamic technologies and markets induced the phenomenon of convergence in many industries. This means that separated products, services, and technologies in former separated markets convert to new solutions and even new markets. As a consequence, convergence is a considerable topic for strategic and operative controlling as a function to support management decisions. Consequently, e.g., the business model itself, the analysis of the environments, the analysis of portfolios of products, services, and solutions are within the scope of strategic controlling as a matter of effectiveness. The profits, costs, and cash flows as well as their drivers, detailed business cases, and in depth analysis of convergent solutions are by example in the scope of operative controlling to direct management’s attention mainly to efficiency. In this chapter, we try to describe and discuss these topics both from a general view and a specific view on the business models and the control of convergent solutions.

Keywords: Business Model; Managerial Accounting; Information Supply; International Financial Reporting Standard; Residual Income (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/978-3-642-36163-0_6

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