Controlling is a field of research that focuses on the processes and techniques used by organizations to monitor, evaluate, and regulate their activities in order to achieve organizational goals and objectives. This research area often involves studying concepts such as budgeting, performance measurement, variance analysis, and strategic planning to help organizations make informed decisions and optimize their resources. Controlling research also examines how different management control systems and tools can be utilized to improve organizational performance and effectiveness. Overall, controlling research seeks to improve the efficiency and effectiveness of organizations through better monitoring and controlling of their operations.