Welcome at the Think Tank of the ICV!

The ICV Think Tank deals with controlling topics relevant to the future. It is a think tank and innovation laboratory in which ideas are generated, discussed and developed further. Since its founding in 2009, it has continued to develop and is now a dynamic and diverse group that can look at the core topics of controlling and corporate management from many angles.

Are you interested in getting to know the Think Tank and its members and contributing your expertise? We look forward to hearing from you.

Until the Congress of Controllers on April 28 and 29, 2025 in Munich, the work group will address the topic of Controlling in the Globalized World 2.0 - Forecasting Competence, Adaptability & Resilience.

In an increasingly globalized and dynamic world, it is essential for companies to strengthen their forecasting skills and increase their adaptability. The ability to accurately assess geopolitical developments and develop scenarios plays a central role in risk management and in identifying opportunities. Controlling makes a decisive contribution here by creating competitive advantages through regular risk assessments. The ability to change and adapt is another key skill that companies need to be successful in a rapidly changing environment. Flexible processes and agility make it possible to react quickly to changes and make strategic adjustments. In addition the resistance of a company is becoming increasingly important. Companies must be able to develop strategies and business models that are robust against unforeseen events, for example by investing in redundant capacities and alternative supply chains (see O'Keeffe et al., 2024).

Our annual focus for 2024/2025 is dedicated to these topics. The aim of this work is to equip controllers with the necessary tools and strategies, e.g. with regard to flexibility and resilience, in order to successfully meet the challenges of the globalized world 2.0. The exchange of ideas and best practices should produce innovative solutions that sustainably strengthen the competitiveness and stability of companies.

Since it was founded in 2009 by Prof. Dr. Dr h.c. mult. Péter Horváth, a renowned expert in the field of controlling, and Dr. Uwe Michel, a proven expert in corporate development, the Work Group has developed into a dynamic and diverse group. In autumn 2016, Prof. Dr. Ronald Gleich, Academic Director at the Center for Performance Management & Controlling at the Frankfurt School of Finance & Management and Stefan Tobias, Partner at the management consultancy Horváth in the areas of planning, reporting and consolidation, became the Coordinators of the Think Tank. Now the ICV Think Tank is coordinated by Dr. Kim Dillenberger in support of Anne Kowalski.

The members of the ICV Think Tank come from various sectors, including consulting, universities and practice. Every year, changing experts complement the core team. This interdisciplinary composition enables a broad exchange of experience and diverse perspectives on the challenges and opportunities in modern controlling and the working environment.

The ICV Think Tank uses the "controlling radar" (see Fig. 1) to systematically monitor the environment relevant to controlling in order to identify significant trends at an early stage. Every year, the ICV Think Tank deals with a trend topic. From the latest findings, the members develop the annual Dream Car Report, a handbook for controllers. In this way, the Think Tank makes a significant contribution to positioning the ICV as a topic leader in the financial and controller community. The results are presented to a wide audience at the annual Congress of Controllers in Munich.