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.
