{"id":18400,"date":"2026-03-23T21:54:00","date_gmt":"2026-03-23T21:54:00","guid":{"rendered":"https:\/\/icv-controlling.com\/theses-controlling\/"},"modified":"2026-06-08T14:27:32","modified_gmt":"2026-06-08T14:27:32","slug":"theses-controlling","status":"publish","type":"page","link":"https:\/\/icv-controlling.com\/en\/theses-controlling\/","title":{"rendered":"Theses controlling"},"content":{"rendered":"\n<section id=\"acf-block-69c1bee8ed375\" class=\"anchor-navi bg-white z-[800] max-lg:border-t border-b border-grey2 \" data-custom-font-size=\"20\">\n    <div class=\"anchors-wrap py-[29px] max-w-screen-3xl px-5 flex items-start justify-between gap-5 mx-auto outside-grid-x relative cursor-pointer\"> \n        <div class=\"w-7 lg:ml-8\"><\/div>\n        <div class=\"anchor-links-wrap text-center w-full\">\n            <div class=\"title block uppercase font-fhd-body typo-body font-bold text-primary z-20 relative pointer-events-none\">Page content<\/div> \n            <div class=\"anchor-links h-0 overflow-hidden grid grid-cols-1 w-full z-20 relative top-[29px] gap-xs text-left\">\n                <!-- place to create links by js -->\n            <\/div>\n        <\/div>\n        <div class=\"toggle-btn flex items-center justify-center z-20 relative w-7 h-7 lg:mr-8 pointer-events-none\">\n            <svg class=\"toggle\" width=\"26\" height=\"20\" viewBox=\"0 0 26 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                <line x1=\"6.3795e-08\" y1=\"1\" x2=\"26\" y2=\"1\" stroke=\"#003460\" stroke-width=\"2\"\/>\n                <line x1=\"6.3795e-08\" y1=\"10\" x2=\"26\" y2=\"10\" stroke=\"#003460\" stroke-width=\"2\"\/>\n                <line x1=\"6.3795e-08\" y1=\"19\" x2=\"26\" y2=\"19\" stroke=\"#003460\" stroke-width=\"2\"\/>\n            <\/svg>\n            <svg class=\"exit mr-0.5\" width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                <line x1=\"19.0919\" y1=\"0.707107\" x2=\"0.707095\" y2=\"19.0919\" stroke=\"#003460\" stroke-width=\"2\"\/>\n                <line x1=\"19.0917\" y1=\"19.0919\" x2=\"0.706945\" y2=\"0.707096\" stroke=\"#003460\" stroke-width=\"2\"\/>\n            <\/svg>\n        <\/div>\n    <\/div>\n<\/section><section id=\"acf-block-69c1a96de13f7\" class=\"header-text-image relative overflow-hidden bg-bg-default text-text-default  dark:!text-light dark:!bg-dark\">\n    <div class=\"max-w-screen-fhd mx-auto\">\n        <div class=\"header-text-image-wrapper mx-auto max-xl:px-lg max-md:px-md max-sm:px-sm max-xs:px-xs xl:flex xl:pr-32\">\n                            <div class=\"header-bg xl:h-[65vh] xl:max-h-[1000px] xl:w-1\/2 overflow-hidden py-12 \"> <img loading=\"lazy\" decoding=\"async\" width=\"1240\" height=\"827\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/03\/Diskussion-1240x827.jpg\" class=\"object-cover z-0 h-full w-full object-centerleft-0\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/03\/Diskussion-1240x827.jpg 1240w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/03\/Diskussion-300x200.jpg 300w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/03\/Diskussion-1024x683.jpg 1024w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/03\/Diskussion-768x512.jpg 768w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/03\/Diskussion-1536x1024.jpg 1536w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/03\/Diskussion-2048x1366.jpg 2048w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/03\/Diskussion-1900x1267.jpg 1900w\" sizes=\"(max-width: 1240px) 100vw, 1240px\" \/>                <\/div>             <div class=\"header-content px-xs sm:px-12 md:px-32 xl:px-0 relative py-10 md:py-16 xl:py-3 xl:min-h-[65vh] xl:h-auto mx-auto max-h-[1000px] w-full xl:w-1\/2 flex flex-col z-10 justify-center align-left xl:pl-32\">\n                                    <h1 class=\"w-full font-bold typo-h1-header\">50 years of controlling with the ICV &#8211; 5 theses in discourse<\/h1>\n                                    <p class=\"w-full pb-6 pt-4 typo-body xl:pb-12\">For 50 years, the ICV as an organization and the Congress of Controllers as an event have been bringing together expertise in corporate management from practice, science and consulting. Together, the status quo and developments in controlling are examined, categorized and transferred into practice. The 50th anniversary of the Congress of Controllers in 2026 comes at a time when the framework conditions for companies have changed significantly and continue to do so &#8211; due to new technologies, increasing complexity and growing uncertainties. This makes it all the more timely to ask: Where does controlling stand today and where is it heading? We present 5 theses for controlling for discussion and invite you to share your views with us. You can read the details of the content and procedure on this page.      <\/p>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section><section id=\"acf-block-69c1b67879458\" class=\"text-module bg-bg-default text-text-default  dark:!bg-dark dark:!text-white\">\n  <div class=\"max-w-screen-2xl spacing-px mx-auto spacing-py\">\n          <div class=\"lg:mb-lg mb-md\">\n        <div class=\"content-top max-w-3xl align-left \">\n          <div class='text-element align-left typo-overline mb-5'>Take part &#8211; we look forward to your contribution!<\/div><h2 class='headline-element align-left typo-h2 font-bold'>5 theses on the future of controlling<\/h2><div class='text-element align-left typo-h4 mt-6'>Procedure and theses at a glance<\/div>        <\/div>\n      <\/div>\n          <div class=\"typo-body two-columns flex max-md:flex-wrap md:gap-lg gap-md\">\n        <div class=\"text-element w-full md:w-1\/2 align-left\">\n          <p><strong>Theses in the discourse<\/strong><\/p>\n<p>THESIS 1<strong><br \/>\n\ud83e\udded Corporate management will become more complex over the next five years as data, methods and systems compete for authority. <\/strong><br \/>\nGuido Kleinhietpa\u00df, ICV Board Member<br \/>\n<strong>\ud83d\udc49 <a href=\"https:\/\/icv-controlling.com\/en\/thesis-controlling-corporate-management\/\">In detail: Thesis 1 <\/a> <\/strong><br \/>\n<strong>\ud83d\udc49 <a href=\"https:\/\/www.linkedin.com\/posts\/international-association-of-controllers-icv_thesenzumcontrolling-controllingexcellence-activity-7444360386612494337-TxXC?utm_source=share&#038;utm_medium=member_desktop&#038;rcm=ACoAABYSh3UBvcVQZutT4Sbv1zUm61dgFjpk1Zo\" target=\"_blank\" rel=\"noopener\">Directly to the discussion on LinkedIn<\/a><\/strong><\/p>\n<p>THESIS 2<strong><br \/>\n<\/strong><span data-contrast=\"none\"><strong>\u269c\ufe0f The more AI automates, the more visible the value contribution of good controllers becomes.<\/strong><br \/>\nFH-Prof. Dr. Christoph Eisl, ICV Board Member<br \/>\n<strong>\ud83d\udc49 <a title=\"Thesis 2\" href=\"https:\/\/icv-controlling.com\/en\/thesis-controlling-ai\/\" target=\"_blank\" rel=\"nofollow noopener\">In detail: Thesis 2<\/a><\/strong><br \/>\n<strong>\ud83d\udc49 <a title=\"LinkedIn\" href=\"https:\/\/www.linkedin.com\/posts\/booster-f%C3%BCr-die-sichtbarkeit-des-wertbeitrags-share-7449733954900815872-0EgG?utm_source=share&#038;utm_medium=member_desktop&#038;rcm=ACoAABYSh3UBvcVQZutT4Sbv1zUm61dgFjpk1Zo\" target=\"_blank\" rel=\"nofollow noopener\">Directly to the discussion on LinkedIn<\/a><\/strong><br \/>\n<\/span><\/p>\n<p><span data-contrast=\"none\">THESIS 3<strong><br \/>\n\ud83e\udd1d Controllers only help shape corporate management where they are prepared to take responsibility.<\/strong><br \/>\nGuido Kleinhietpa\u00df, ICV Board Member<br \/>\n<strong>\ud83d\udc49 <a title=\"About the thesis\" href=\"https:\/\/icv-controlling.com\/en\/thesis-controlling-responsibility\/\">In detail: Thesis 3<\/a><\/strong><br \/>\n<strong>\ud83d\udc49 <a href=\"https:\/\/www.linkedin.com\/feed\/update\/urn:li:activity:7467956866657001472\" target=\"_blank\" rel=\"nofollow noopener\">Directly to the discussion on LinkedIn<\/a><\/strong><br \/>\n<\/span><\/p>\n<p>THESIS 4<br \/>\n<strong>\ud83c\udfa8 The controller job has a great future in many facets!<br \/>\n<\/strong>Matthias von Daacke, ICV Chairman of the Board<\/p>\n<p>THESIS 5<br \/>\n\ud83d\udea7 <strong>The core functions of controlling remain the same, but require realigned instruments and adapted working methods and processes.<\/strong><br \/>\nPia Burkarth, ICV Board Member<\/p>\n<p>&nbsp;<\/p>\n        <\/div>\n        <div class=\"text-element w-full md:w-1\/2 align-left\">\n          <p><strong>Procedure<\/strong><\/p>\n<p>\ud83d\udccdThe theses will be published successively here and on LinkedIn.<\/p>\n<p>\ud83d\udccdThe platform for the exchange is LinkedIn.<\/p>\n<p>\ud83d\udccdEach thesis is accompanied by a mentor from the ICV.<\/p>\n        <\/div>\n      <\/div>\n          <div class=\"flex flex-wrap w-full gap-2 lg:gap-4 md:mt-lg mt-md \">\n                <a target=\"_blank\" href=\"https:\/\/icv-controlling.com\/en\/vision-mission-values\/\" class=\"btn-secondary \">\n            This is what the ICV stands for                    <\/a>\n                <a target=\"_blank\" href=\"https:\/\/icv-controlling.com\/en\/become-a-member\/\" class=\"btn-secondary \">\n            Become a member                    <\/a>\n                <a target=\"_blank\" href=\"https:\/\/icv-controlling.com\/en\/history-congress-of-controllers\/\" class=\"btn-secondary \">\n            50 years of the Congress of Controllers                    <\/a>\n              <\/div>\n      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