Aug 04, 2018
Best Paper Award for Thomas Günther, Stephan Fuhrmann, and Michael Graßmann
The journal “CONTROLLING - Zeitschrift für erfolgsorientierte Unternehmenssteurung” awarded Michael Graßmann, Stephan Fuhrmann und Thomas Günther with the Best Paper Award in the category “Science 2017” for their article "Potenziale einer externen Kostenremanenzanalyse für das Controlling – Am Beispiel der Luftfahrtindustrie". The chair congratulates the authors very warmly for this achievement.
The proposed methodology by the authors in the field of external cost stickiness analysis enables the user, based on external accounting information, to firstly analyze cost stickiness and secondly initiate appropriate counterinitiatives if necessary.
The aim of the Best Paper Award is to honor articles in the CONTROLLING magazine, that engage especially in the dialog between science and companies. Therefore, the most innovative and universally applicable concepts are awarded on an annual basis. Moreover, this transfer of knowledge is the main purpose of CONTROLLING magazine.
The handover of the prize took place on July 25, 2018 by the editor of the journal, Prof. Pedell, in person. The authors are pleased about the award and their contribution to the journal. Finally, they would like to thank the editorial board for the honor of this award.