Shaping corporate management and taking responsibility – one is not possible without the other?

The demands in controlling are increasing: Decisions must be made more quickly, uncertainties must be better classified and different perspectives must be integrated. As a result, there is a growing expectation for controlling not only to create transparency, but also to actively contribute to management.

However, whether and to what extent this succeeds does not depend solely on structures, systems or processes. The willingness to take responsibility is also crucial – for content, for assessments and for the consequences thereof.

This raises key questions for the role of controlling:

• Where does responsibility in controlling begin – and where does it end?
• In which situations is it necessary to go beyond the role of “business partner” and take a clear, contrary position?
• Is controlling today actually expected to take responsibility – or does the final decision remain consciously anchored in management?
• What risks arise when controlling avoids responsibility – and what risks arise when it actively assumes responsibility?
• What framework conditions must companies create so that controllers can and are allowed to assume responsibility?
• Is the understanding of the role of controlling really changing as a result of new technologies – or are there other causes?

What is your opinion on this, what are your experiences? We look forward to discussing this with you!

Guido Kleinhietpaß is the ICV Board Member as well as a trainer and consultant at the CA controller akademie. He has supported companies for many years in the further development of finance and controlling – particularly at the interface between management, organization and change.

From our perspective, responsibility in controlling begins when data is transformed into a reliable basis for decision-making.

For over 30 years, we have worked with financial controllers on BI and management solutions. Time and again, we see that:
Effective corporate management does not come about solely through systems, reports, or KPIs.

The problem is this: Transparency without context does not in itself lead to control.

For Controlling, responsibility means assessing developments, clearly identifying risks, and speaking up—even when the truth is uncomfortable. While the decision ultimately rests with management, the responsibility for the quality of the information on which decisions are based lies with Controlling.

With AI and modern BI technologies in particular, this role is becoming more important, not less so. After all, the more readily available data becomes, the more valuable judgment, context, and responsibility become.

Thomas Bauer, Managing Director of MCG

Thanks for the insight. I agree: systems, reports, and KPIs are important foundations—but they are no substitute for strategic analysis.
For me, that’s exactly where the responsibility of controlling lies: turning transparency into direction. Not through more data, but through well-reasoned assessment, clear trade-offs, and the courage to address even uncomfortable consequences. –> That’s precisely why sound judgment is becoming more important—not despite, but because of BI and AI.

Guido Kleinhietpaß, ICV Board Member

Responsibility must also be delegated—and that’s where the management team too often falls short. This is especially true in family-owned businesses with a compulsion to control that ignore AI. Feel free to reach out to me. I’m Deyhle through and through…

Beate Herrmann, Finance & Controlling

Beate Herrmann, that’s great to hear. Many participants in our seminars still remember, years later, the trainer who led the Level 1 course.—I’ll pass that along to Mr. Deyhle. He’ll be very pleased to hear it.
Perhaps the phenomenon you described stems from a lack of trust. People built the company themselves—“did everything right.” So they’re reluctant to leave decisions to others. The first steps for us controllers could be to create value, become a regular point of contact, and demonstrate reliability in the small things (no errors in reports, etc.), so that we can then be entrusted with more responsibility.

Guido Kleinhietpaß, ICV Board Member

For me, responsibility in controlling means not just responding to management’s requests, but acting proactively: asking questions, monitoring developments early on, and using that insight to derive well-founded recommendations for data and information.It’s also important to me to distinguish between the required output (What is being delivered?) and the desired outcome (What is it needed for?). In my view, critically examining this difference and, if necessary, proposing a more appropriate output is a central part of responsible controlling.

Thanks to Frank Ahlrichs for the inspiring presentation at the Controller Congress; it helped me refine this idea even further.

Inken Christina Overbeck, Sales Analyst | Reporting & Analytics | Data Management, aquatherm GmbH

Thank you very much for this insight, Inken Christina Overbeck.

From my time in the chemical industry, I’ve taken away one phrase: “Good controllers must also be able to synthesize crises.”

This isn’t about sensationalism, but about early warning: If a development still seems manageable today but is clearly becoming problematic in certain scenarios, trends, or sensitivities, Controlling must make this future crisis visible.

This is precisely where responsibility lies: not merely reacting once the need for action is obvious, but drawing attention in a timely manner to what would otherwise be recognized too late.

Guido Kleinhietpaß, ICV Board Member

That’s an interesting thought. For me, controlling doesn’t end with analyzing numbers. We become truly effective when we derive concrete recommendations from them and take responsibility. At the same time, we must maintain our role as an independent sounding board—and that’s exactly where the challenge lies.

Thorsten Steinhardt, Head of Controlling & Accounting, CemeCon AG

Yes, exactly, Thorsten—that’s the crux of it for me: A recommendation is about the added value it offers compared to the number itself. And at first glance, a recommendation can quickly seem like giving up one’s neutral role.

The way I see it, controlling isn’t impartial—it’s committed to the best interests of the company as a whole!

Independence, therefore, does not mean refraining from making a recommendation. It means that this recommendation will not be made to support the loudest, most powerful, or most likable side.

That’s why sparring is more than just guidance. Sparring also means offering counterarguments—so that the opinion that seems most plausible at first glance doesn’t prevail.

The way you argue makes all the difference: not without a point, but well-reasoned and independent!

This is precisely how management accounting can strengthen its role as an honest intermediary.

Guido Kleinhietpaß, ICV Board Member