In terms of content, we focus on the topics of performance management and business analytics. The reference framework for this is the SPMM - St. Gallen Performance Management Model (, which we are continuously developing. Methodologically, quantitative and qualitative empirical research approaches are used with the aim of publishing relevant research results in high-quality international and practice-oriented journals in order to achieve impact with our relevant stakeholders. Close collaborations exist with international research partners (e.g. University of Bologna, University of Amsterdam) as well as numerous companies.


Selected publications:

  • Sentinella, R., Schnegg, M., Möller, K., A Management Control oriented Governance Framework for Artificial Intelligence, in: Die Unternehmung, Vol. 77 (2023), No. 2, S. 162-184.
  • Möller, K., & International Group of Controlling (eds.), Controlling Process Model, (2017), Controlling & Agility (2022) (Download at
  • Solbach, J., Möller, K., Wirnsperger, F., Break the Link Between Pay and Motivation, in: MIT Sloan Management Review, Summer 2022.
  • Müller-Stewens, B., Widener, S., Möller, K., Steinmann, J.-C., The role of diagnostic and interactive control uses in innovation, in: Accounting, Organizations and Society, Vol. 80 (2020), No. 1.
  • Fischer, T. M., Möller, K., Schultze, W., Controlling - Grundlagen, Instrumente und Entwicklungsperspektiven, 2. Auflage, Stuttgart 2015.

A complete list of all publications can be found in the Alexandria research platform of the University of St.Gallen.