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Jürgen Weber is one of the pioneers of controlling in German-speaking countries. As Alfred Wagenhofer points out, “at first [controlling] was just used as a trendier name for cost accounting, which had evolved more into the use of cost information and management control. In later years ‘controlling’ as an academic discipline broadened to comprise planning, strategy, and even issues of general management” (Wagenhofer, 2006). Since 1990, Jürgen Weber has contributed significantly to shape this discipline.
