The high importance of information in controlling and the resulting requirements for the provision of IT-based information systems justify the necessity for close collaboration between controlling and information management, which has developed as a sub-discipline of business informatics. However, in both academia and practice, the coordination of the tasks of controlling and information management has so far been neglected. Sigrid Schaefer develops an information-oriented controlling that focuses on solving problems of decision delegation in decentralized organizations. It serves as the basis for designing an information management system that, through the modeling and networking of information processes, creates the conditions for decision support and behavioral control in decentralized organizations.