Generational Leadership Controlling: Diversity as a success factor

At a time when four generations are coming together at work at the same time, managers are faced with the challenge of reconciling different values, expectations and working styles. Especially in controlling, where precision, transparency and cross-divisional collaboration are crucial to success, the concept of generational leadership is becoming increasingly important.

Dirk Nees, founder and managing director of FührungsMacher, describes generational leadership as an approach that consciously utilizes the differences between the generations instead of compensating for them. In an interview in the Think Tank Update of the ICV Ideenwerkstatt, he says: “Generational leadership means shaping leadership and collaboration in such a way that the potential of all generations can unfold.” This understanding is particularly relevant in controlling, as it involves not only collecting and analyzing data, but also connecting different stakeholders.

As an interface function between management and operational areas, controlling thrives on communication, cooperation and trust. If management remains too strongly rooted in traditional ways of thinking, there is a risk of losing young talent and missing out on the changes in the world of work. At the same time, controlling offers the opportunity to build bridges between stability and the drive for innovation through figures, analyses and structures. While Generations X and Baby Boomers value stability and clear responsibilities – a foundation that is indispensable in controlling – Generations Y and Z demand more co-determination, flexibility and meaningfulness in their tasks. For controllers, this means that data must not only be communicated correctly, but also in an understandable and meaningful way.

Nees emphasizes in the ICV Think Tank Update: “The biggest differences can be seen above all in the management style and the expectations of autonomy.” This is a crucial starting point for controlling: autonomy and responsibility can be promoted across generations using modern methods such as OKR, Scrum or reverse mentoring. Through transparency and shared goal definitions, controllers can help each generation to make the best possible use of their strengths.

At its core, generational leadership also means the ability to “translate”: managers must understand the language and needs of different generations and connect them with each other. While older employees value security and reliability, younger employees demand direct feedback and a sense of purpose. In the ICV Think Tank Update, Nees sums up this balancing act: “Leadership must have the courage to endure contradictions – between the need for stability and the need for self-determination, between experience and the urge to innovate.” This approach can lead to a cultural change, particularly in controlling, which is traditionally perceived as number-driven and rather hierarchical. When managers develop generation-appropriate HR strategies, enable flexible working models and make targeted use of different skills, a productive interplay of experience, precision and digital innovation is created.

Generational leadership is therefore not a short-term trend, but a necessary management task that is also highly relevant for controlling. It is about not only accepting diversity, but using it strategically. Managers who build bridges between generations not only create an inclusive working environment, but also strengthen the future viability of their organization.

If you would like to read the interview with Dirk Nees, you can download the latest ICV Think Tank Update here:
https://icv-controlling.com/wissen/ideenwerkstatt-think-tank-updates-2025-42-de/