{"id":18402,"date":"2026-03-28T21:17:50","date_gmt":"2026-03-28T21:17:50","guid":{"rendered":"https:\/\/icv-controlling.com\/thesis-controlling-corporate-management\/"},"modified":"2026-04-12T16:19:17","modified_gmt":"2026-04-12T16:19:17","slug":"thesis-controlling-corporate-management","status":"publish","type":"page","link":"https:\/\/icv-controlling.com\/en\/thesis-controlling-corporate-management\/","title":{"rendered":"Thesis controlling corporate management"},"content":{"rendered":"<section id=\"acf-block-69c840054638d\" 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'>5 theses on controlling in the discourse<\/div><h1 class='headline-element align-left typo-h2 font-bold'>Corporate management: Is a world of parallel truths developing?<\/h1><div class='text-element align-left typo-h4 mt-6'>Thesis 1, curated by Guido Kleinhietpa\u00df<\/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 style=\"font-weight: 400;\">We are in the midst of a rapid development: More and more data, more and more new tools, ever better performance, including AI, meet a wide range of requirements. At the same time, the environment is changing: in addition to regulatory requirements, for example in ESG reporting or in accordance with IFRS, new framework conditions are emerging at a high frequency, for example through adjustments to customs duties and transfer prices. <\/p>\n<p style=\"font-weight: 400;\">This gives rise to key questions for corporate management:<\/p>\n<ul>\n<li style=\"font-weight: 400;\">How do we avoid getting lost in discussions about AI where sound solutions already exist &#8211; and who identifies them?<\/li>\n<li style=\"font-weight: 400;\">Who ensures that data is found, cleansed and validly interpreted &#8211; and on what basis are decisions made?<\/li>\n<li style=\"font-weight: 400;\">How is it possible to maintain consistent control with a growing variety of data, tools and requirements &#8211; and where does the responsibility lie: in finance or in IT?<\/li>\n<li style=\"font-weight: 400;\">Access to information is a given &#8211; but can it still be reliably classified in a highly dynamic environment?<\/li>\n<li style=\"font-weight: 400;\">Will the increasing complexity of corporate management become a permanent challenge &#8211; or will technological possibilities lead to real relief in the long term?<\/li>\n<\/ul>\n<p><strong>What is your opinion on this, what are your experiences? We look forward to discussing this with you! <\/strong><\/p>\n        <\/div>\n        <div class=\"text-element w-full md:w-1\/2 align-left\">\n          <p><img decoding=\"async\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/03\/250326_LinkedIn_4-5_STILL_These-3_Guido-Kleinhietpass_V1_H11.png\" alt=\"\"><\/p>\n<p><strong>Guido Kleinhietpa\u00df <\/strong>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 &#8211; particularly at the interface between management, organization and change. <\/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:\/\/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\" class=\"btn-secondary \" rel=\"noopener\">\n            Discussion on LinkedIn                    <\/a>\n                <a target=\"_blank\" href=\"https:\/\/icv-controlling.com\/en\/theses-controlling\/\" class=\"btn-secondary \">\n            All theses                    <\/a>\n                <a target=\"_blank\" href=\"https:\/\/icv-controlling.com\/en\/events\/congress-der-controller\/\" class=\"btn-secondary \">\n            Congress of Controllers                    <\/a>\n              <\/div>\n      <\/div>\n<\/section><section id=\"acf-block-69d2626009f70\" class=\"quote-slider py-16 px-5 md:px-16 h-[800px] flex items-center \" style=\"background: url(https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/02\/blanco-enews.jpg) no-repeat center center; background-size:cover;\">\n    <div class=\"w-full max-w-screen-xl mx-auto\">\n        <div data-loop=\"false\" data-images=\"1\" class=\"big-quote-slider__box rounded-[30px] bg-bg-default text-text-default relative w-full md:w-1\/2 flex flex-col md:flex-row mr-auto\">\n            <div class=\"overflow-hidden swiper-container\">\n                                    <div class=\"quote-slider swiper-wrapper\">\n                                                <div class=\"big-quote-slide swiper-slide\">\n                            <div class=\"flex flex-col sm:flex-row\">\n                                <div class=\"h-auto min-h-[400px] quote-slider__content py-6 md:py-12 px-8 lg:pl-16 lg:pr-24 flex flex-col justify-center w-full\">\n                                    <p class=\"!text-18px !leading-[25px] md:!text-[20px] md:!leading-[27px]\"> &#8220;We have to decide more strongly which insights really add value to corporate management and which complexity we deliberately do not bring to management. This is the only way for controlling to remain a reliable point of reference in an increasingly data-driven environment.&#8221;  <\/p>\n                                    <div class=\"flex items-center w-full pt-0\">\n                                                                                    <img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/01\/Elisabeth_Herrle_2024-150x150.jpg\" class=\"max-w-[66px] h-[66px] max-h-[66px] rounded-full mr-5 aspect-square object-cover\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/01\/Elisabeth_Herrle_2024-150x150.jpg 150w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/01\/Elisabeth_Herrle_2024-300x300.jpg 300w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/01\/Elisabeth_Herrle_2024-1024x1024.jpg 1024w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/01\/Elisabeth_Herrle_2024-768x768.jpg 768w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/01\/Elisabeth_Herrle_2024-1536x1536.jpg 1536w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/01\/Elisabeth_Herrle_2024-2048x2048.jpg 2048w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/01\/Elisabeth_Herrle_2024-1900x1900.jpg 1900w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/01\/Elisabeth_Herrle_2024-1240x1240.jpg 1240w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/01\/Elisabeth_Herrle_2024-400x400.jpg 400w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/01\/Elisabeth_Herrle_2024-600x600.jpg 600w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>                                         <span class=\"text-h5\">Elisabeth Herrle, Director Group Industrial Finance, Vaillant Group<\/span>                                     <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                            <\/div>\n                                <div class=\"w-full flex absolute left-1\/2 -translate-x-1\/2 bottom-[-70px] 2xl:bottom-0 nav justify-center items-center gap-x-5\">\n                    <div class=\"relative flex items-center justify-center w-full gap-4\">\n                        <div class=\"select-none !flex items-center justify-center 2xl:!hidden sca swiper-button swiper-button-prev-mobile \">\n                        <svg width=\"7\" height=\"13\" viewBox=\"0 0 7 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                            <path d=\"M1 1.74271L5.57247 6.50057L1 11.2573\" stroke=\"#003a6b\" stroke-width=\"2.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                        <\/svg>\n                        <\/div>\n                        <div class=\"swiper-pagination mobile \"><\/div>\n                        <div class=\"select-none !flex items-center justify-center 2xl:!hidden swiper-button swiper-button-next-mobile \">\n                        <svg width=\"7\" height=\"13\" viewBox=\"0 0 7 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                            <path d=\"M1 1.74271L5.57247 6.50057L1 11.2573\" stroke=\"#003a6b\" stroke-width=\"2.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                        <\/svg>\n                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n            <div class=\"select-none !hidden 2xl:!flex sca swiper-button swiper-button-prev\">\n                <svg width=\"7\" height=\"13\" viewBox=\"0 0 7 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <path d=\"M1 1.74271L5.57247 6.50057L1 11.2573\" stroke=\"#003a6b\" stroke-width=\"2.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                <\/svg>\n            <\/div>\n            <div class=\"select-none !hidden 2xl:!flex swiper-button swiper-button-next\">\n                <div class=\"relative flex items-center justify-center w-full h-full\">\n                <svg width=\"7\" height=\"13\" viewBox=\"0 0 7 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <path d=\"M1 1.74271L5.57247 6.50057L1 11.2573\" stroke=\"#003a6b\" stroke-width=\"2.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                <\/svg>\n                <\/div>\n            <\/div>\n        <\/div>  \n    <\/div>\n<\/section><section id=\"acf-block-69cbd8b10ee4b\" 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          <h2 class='headline-element align-left typo-h2 font-bold'>Contributions to thesis 1<\/h2><div class='text-element align-left typo-h4 mt-6'>Discuss with us on LinkedIn!<\/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>&#8220;An exciting impulse.<\/p>\n<p>In my view, the decisive task of controlling in the future will be to translate between technologies and management. Not every analytical possibility is automatically relevant to management &#8211; and this is precisely where clear positioning is needed. <\/p>\n<p>We need to decide more strongly which insights really add value to corporate management and which complexity we deliberately do not bring to management. This is the only way for controlling to remain a reliable point of reference in an increasingly data-driven environment.&#8221; <\/p>\n<p><strong>Elisabeth Herrle<\/strong>, Director Group Industrial Finance, Vaillant Group<\/p>\n        <\/div>\n        <div class=\"text-element w-full md:w-1\/2 align-left\">\n          <p>&#8220;Thank you, Elisabeth, not every analytical option is relevant to management and not every data source is equally reliable &#8211; and the data sources are increasing:<br \/>\n&#8211; IoT, platform data, external data, ESG data<br \/>\n&#8211; self-service BI \u2192 everyone builds their own &#8220;truth&#8221;<br \/>\n&#8211; data lakes instead of structured ERP logic<\/p>\n<p>There doesn&#8217;t seem to be a single source of truth everywhere. I don&#8217;t want to go back to the old model (figures are only available after the month-end closing). But in terms of clear data &#8211; despite all the inconsistencies and weaknesses in the master data &#8211; we were further ahead than we are today. It used to be:<br \/>\n&#8220;The figure comes from the ERP = is correct&#8221;<br \/>\nToday: the figure depends on the AI model, the type of filter or the data status. Numbers become interpretable instead of derivable.    <\/p>\n<p>I find it increasingly challenging to provide the orientation (recognized + accepted) that you are talking about.&#8221;<\/p>\n<p><strong>Guido Kleinhietpa\u00df<\/strong>, ICV Board Member, Partner Consultant and Trainer at CA Akademie AG<\/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:\/\/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\" class=\"btn-secondary \" rel=\"noopener\">\n            Join the discussion!                    <\/a>\n              <\/div>\n      <\/div>\n<\/section><section id=\"acf-block-69d262600a0db\" 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=\"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>&#8220;I can only agree. And checking data, methods and systems will become even more important for reliable corporate management in the future!&#8221; <\/p>\n<p><strong>Annegret Gl\u00f6ckner,<\/strong> Executive Advisor, Lecturer, Former Big 4 Partner, Auditor<\/p>\n        <\/div>\n        <div class=\"text-element w-full md:w-1\/2 align-left\">\n          <p>&#8220;Thank you, Annegret Gl\u00f6ckner, reliability is a key word for me. Because I have the impression that the &#8216;single source of truth&#8217; is in danger:<br \/>\n&#8211; specialist departments build their own analytics<br \/>\n&#8211; data scientists vs. controllers<br \/>\n&#8211; &#8230;<br \/>\nIn a world of &#8216;parallel truths&#8217;, it will be difficult, but probably necessary, for an authority to (continue to) exist that creates transparency, connects logics and provides orientation.&#8221; <\/p>\n<p><strong>Guido Kleinhietpa\u00df<\/strong>, ICV Board Member, Partner Consultant and Trainer at CA Akademie AG<\/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:\/\/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\" class=\"btn-secondary \" rel=\"noopener\">\n            Join the discussion!                    <\/a>\n              <\/div>\n      <\/div>\n<\/section><section id=\"acf-block-69d262600a172\" 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=\"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>&#8220;A very apt thesis.<\/p>\n<p>In my view, the increasing complexity arises less from the amount of data alone, but rather from the multitude of possible interpretations.<\/p>\n<p>The central question will be: Who will be able to turn data into a consistent basis for decision-making &#8211; and thus provide guidance?<\/p>\n<p>This is precisely where one of the most important roles of controlling will lie in the future.&#8221;<\/p>\n<p><strong>Claudia Maron<\/strong>, <span style=\"font-family: ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\">Head of AI Competence Center in Finance &amp; Controlling, DATEV eG<\/span><\/p>\n        <\/div>\n        <div class=\"text-element w-full md:w-1\/2 align-left\">\n          <p>&#8220;Claudia Maron, that&#8217;s right. And it&#8217;s no longer &#8220;the one&#8221; amount of data. Instead, there are many different sets of data that lead to different truths. Perhaps the following already applies in some companies today:<br \/>\nERP \u2260 leading system   <\/p>\n<p>What doesn&#8217;t exist in parallel:<br \/>\n&#8211; BI tools<br \/>\n&#8211; planning tools<br \/>\n&#8211; data science models<br \/>\n&#8211; Excel lives on (!)<br \/>\n&#8211; etc.<\/p>\n<p>We seem to have several &#8220;leading systems&#8221; at the same time &#8211; but no one perceives this as a &#8216;contradiction in terms&#8217;. As a result, I observe different data statuses and logics among my consulting customers:<br \/>\n&#8211;&gt; BI says A<br \/>\n&#8211;&gt; ERP says B<br \/>\n&#8211;&gt; Data Science says C <\/p>\n<p>For me, this is the perceived battle for interpretative sovereignty.&#8221;<\/p>\n<p><strong>Guido Kleinhietpa\u00df<\/strong>, ICV Board Member, Partner Consultant and Trainer at CA Akademie AG<\/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:\/\/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\" class=\"btn-secondary \" rel=\"noopener\">\n            Join the discussion!                    <\/a>\n              <\/div>\n      <\/div>\n<\/section><section id=\"acf-block-69d262600a227\" 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=\"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>&#8220;&#8230;but fortunately we have AI, because &#8211; when used correctly &#8211; it is known to reduce complexity.&#8221;<\/p>\n<p><strong>Thomas Rautenstrauch<\/strong>, <span style=\"font-family: ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\">Professor of Accounting and Corporate Finance | Director of Master Program in Financial Management, <\/span><span style=\"font-family: ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\">OST &#8211; Eastern Switzerland University of Applied Sciences<\/span><\/p>\n        <\/div>\n        <div class=\"text-element w-full md:w-1\/2 align-left\">\n          <p>&#8220;Yes, and I also emphasize the &#8220;used correctly&#8221;, <a id=\"ember1375\" class=\"ember-view\" tabindex=\"0\" href=\"https:\/\/www.linkedin.com\/in\/thomasrautenstrauch\/\" target=\"_blank\" rel=\"noopener\">Thomas<\/a>Rautenstrauch. Because not all problems are predestined for the use of AI. But everyone is crying out for AI &#8211; whether it suits them or not. Occasionally, I get the impression that some people equate C-level AI with an all-time superior solution &#8211; sometimes it seems that the sovereignty of interpretation has already been (prematurely) decided.&#8221;   <\/p>\n<p><strong>Guido Kleinhietpa\u00df<\/strong>, ICV Board Member, Partner Consultant and Trainer at CA Akademie AG<\/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:\/\/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\" class=\"btn-secondary \" rel=\"noopener\">\n            Join the discussion!                    <\/a>\n              <\/div>\n      <\/div>\n<\/section><section id=\"acf-block-69d262600a2c2\" 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=\"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>&#8220;&#8216;In the next five years&#8217; is quite astonishing.<br \/>\nThe underlying problems &#8211; competing logics, figures that cannot be derived cleanly &#8211; have been known in controlling for decades.<br \/>\nIf this is still being formulated as a future topic today, it says more about the state of the discussion than about the technology.&#8221;<\/p>\n<p><strong>Holger Breuer<\/strong>, Founder <span style=\"font-family: ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\">Breuer Management Consultants<\/span><\/p>\n        <\/div>\n        <div class=\"text-element w-full md:w-1\/2 align-left\">\n          <p>&#8220;Yes, Holger Breuer, a valid point &#8211; competing logics and figures that cannot be clearly derived have accompanied controlling for decades. This is precisely why it is exciting to see &#8216;how&#8217; this familiar problem is changing: It does not remain stable, but is exacerbated by the increasing diversity of data sources, methods and systems. We are discussing it again here as a topic for the future because a structural problem that has never been fully solved is currently gaining momentum due to new framework conditions. Technology not only makes an old problem visible, but also massively increases the pressure.   <\/p>\n<p>It used to be a latent conflict of objectives within an (ERP) system. Today, it is an open competition between IT systems, data rooms and methods. <\/p>\n<p>For me, this is where the real tension lies: the basic problem is not new &#8211; but its manifestation is. I am not asking &#8216;whether&#8217; corporate management will become more complex, but &#8216;who&#8217; will have the authority to interpret figures, models and decisions in the future. I fear that we are developing into a world of parallel truths that undermine the &#8216;single source of truth&#8217;.&#8221;  <\/p>\n<p><strong>Guido Kleinhietpa\u00df<\/strong>, ICV Board Member, Partner Consultant and Trainer at CA Akademie AG<\/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:\/\/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\" class=\"btn-secondary \" rel=\"noopener\">\n            Join the discussion!                    <\/a>\n              <\/div>\n      <\/div>\n<\/section><section id=\"acf-block-69d267e4c6b31\" class=\"text-image-module bg-bg-default text-text-default \">\n    <div class=\"dark:!text-white dark:!bg-dark\">\n        <div class=\"max-w-screen-2xl spacing-px spacing-py mx-auto\">\n            <div class=\"content-top max-w-3xl align-left \">\n                <div class='text-element align-left typo-overline mb-5'>April 27, 2026<\/div><h2 class='headline-element align-left typo-h2 font-bold'>Secure the future of Finance &amp; Controlling &#8211; why waiting is not an option <\/h2><div class='text-element align-left typo-h4 mt-6'>Lecture by Guido Kleinhietpa\u00df at the 50th Congress of Controllers<\/div>            <\/div>\n            <div class=\"grid grid-cols-1 2xl:gap-offsetMd gap-md lg:mt-lg mt-md\">\n                <div class=\"text-image-single flex max-lg:flex-col\">\n      <div class=\"image-box lg:w-1\/2 \">\n        <div class=\"image-box-img overflow-hidden aspect-video \">\n          <img loading=\"lazy\" decoding=\"async\" width=\"760\" height=\"654\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/02\/Bildschirmfoto-2026-02-14-um-00.26.55.png\" class=\"h-full w-full object-cover z-0 transform scale-105 transition duration-300\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/02\/Bildschirmfoto-2026-02-14-um-00.26.55.png 760w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/02\/Bildschirmfoto-2026-02-14-um-00.26.55-300x258.png 300w\" sizes=\"(max-width: 760px) 100vw, 760px\" \/>        <\/div>\n      <\/div>\n      <div class=\"content-box lg:w-1\/2 flex flex-col justify-center bg-bg-transparent \">\n        <div class=\"content-box-inner with-link image-side-left \">\n          <h4 class='headline-element align-left typo-h3 font-bold'>Guido Kleinhietpa\u00df talks about this in Munich<\/h4><div class='text-element align-left typo-body mt-xs'><p>Monday, April 27, 2026 \/ 11:45 Secure the future of Finance &amp; Controlling &#8211; why waiting is not an option<\/p>\n<div class=\"overflow-hidden tab-content \">\n<div class=\"wrap\">\n<div class=\"text-element align-left typo-body mb-offsetXs pr-8\">\n<ul>\n<li>Regulation, volatility and AI: a new decision-making framework<\/li>\n<li>Why technological answers do not (completely) solve the problem<\/li>\n<li>The ability to change is the new core competence<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>        <a target=\"_blank\" href=\"https:\/\/icv-controlling.com\/en\/events\/congress-der-controller\/\" class=\"link-primary mt-sm with-icon\">\n            Congress of Controllers                            <svg width=\"7\" height=\"13\" viewBox=\"0 0 7 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <path d=\"M1 1.74271L5.57247 6.50057L1 11.2573\" stroke=\"#003460\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                <\/svg>\n                    <\/a>\n                <\/div>\n      <\/div>\n    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section><section id=\"acf-block-674e02231d4cc\" class=\"teaser-small-section bg-bg-lightblue text-text-default \">\n    <div class=\"dark:!bg-dark dark:!text-white\">\n        <div class=\"max-w-screen-2xl spacing-px spacing-py mx-auto\">\n            <div class=\"content-top max-w-3xl align-left \">\n                <h2 class='headline-element align-left typo-h2 font-bold text-left'>You might also be interested in<\/h2>            <\/div>\n            <div class=\"teasers-grid-container grid gap-sm gap-y-lg md:grid-cols-2 lg:grid-cols-3 lg:mt-lg mt-md\">\n                    <div class=\"teaser-small-single flex flex-col max-md:max-w-96 mx-auto w-full\">\n                        <a href=\"https:\/\/icv-controlling.com\/en\/events\/congress-der-controller\/\" target=\"_blank\">\n                            <div class=\"overflow-hidden teaser-small-single-image aspect-square \"> \n                                            <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/ICV-Congress-2024-001-1-768x512.jpg\" class=\"h-full w-full object-cover z-0 transform scale-105 transition duration-300\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/ICV-Congress-2024-001-1-768x512.jpg 768w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/ICV-Congress-2024-001-1-300x200.jpg 300w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/ICV-Congress-2024-001-1.jpg 900w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>                                    <\/div> \n                            <\/a> \n                    <div class=\"content flex flex-col flex-grow bg-bg-white px-sm pb-sm dark:!bg-dark dark:shadow-darkShadow\">\n            <h4 class='headline-element align-left typo-h4 font-bold mb-xs mt-sm'>Congress of Controllers<\/h4>        <a target=\"_blank\" href=\"https:\/\/icv-controlling.com\/en\/events\/congress-der-controller\/\" class=\"link-primary mt-auto with-icon\">\n            Learn more                            <svg width=\"7\" height=\"13\" viewBox=\"0 0 7 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <path d=\"M1 1.74271L5.57247 6.50057L1 11.2573\" stroke=\"#003460\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                <\/svg>\n                    <\/a>\n                <\/div>\n    <\/div>\n    <div class=\"teaser-small-single flex flex-col max-md:max-w-96 mx-auto w-full\">\n                        <a href=\"https:\/\/icv-controlling.com\/en\/mitglied-werden\/\" target=\"_self\">\n                            <div class=\"overflow-hidden teaser-small-single-image aspect-square \"> \n                                            <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"455\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/08\/Mitgliedschaft-persoenlich-Imagebild-768x455.jpg\" class=\"h-full w-full object-cover z-0 transform scale-105 transition duration-300\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/08\/Mitgliedschaft-persoenlich-Imagebild-768x455.jpg 768w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/08\/Mitgliedschaft-persoenlich-Imagebild-300x178.jpg 300w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/08\/Mitgliedschaft-persoenlich-Imagebild-1024x607.jpg 1024w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/08\/Mitgliedschaft-persoenlich-Imagebild-1536x910.jpg 1536w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/08\/Mitgliedschaft-persoenlich-Imagebild-2048x1214.jpg 2048w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/08\/Mitgliedschaft-persoenlich-Imagebild-1900x1126.jpg 1900w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/08\/Mitgliedschaft-persoenlich-Imagebild-1240x735.jpg 1240w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>                                    <\/div> \n                            <\/a> \n                    <div class=\"content flex flex-col flex-grow bg-bg-white px-sm pb-sm dark:!bg-dark dark:shadow-darkShadow\">\n            <h4 class='headline-element align-left typo-h4 font-bold mb-xs mt-sm'>Become an individual member of the ICV<\/h4>        <a target=\"\" href=\"https:\/\/icv-controlling.com\/en\/mitglied-werden\/\" class=\"link-primary mt-auto with-icon\">\n            Become a member                            <svg width=\"7\" height=\"13\" viewBox=\"0 0 7 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <path d=\"M1 1.74271L5.57247 6.50057L1 11.2573\" stroke=\"#003460\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                <\/svg>\n                    <\/a>\n                <\/div>\n    <\/div>\n    <div class=\"teaser-small-single flex flex-col max-md:max-w-96 mx-auto w-full\">\n                        <a href=\"https:\/\/icv-controlling.com\/en\/firmenmitgliedschaft\/\" target=\"_self\">\n                            <div class=\"overflow-hidden teaser-small-single-image aspect-square \"> \n                                            <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/ICV-Congress-2024-314-768x512.jpg\" class=\"h-full w-full object-cover z-0 transform scale-105 transition duration-300\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/ICV-Congress-2024-314-768x512.jpg 768w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/ICV-Congress-2024-314-300x200.jpg 300w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/ICV-Congress-2024-314.jpg 900w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>                                    <\/div> \n                            <\/a> \n                    <div class=\"content flex flex-col flex-grow bg-bg-white px-sm pb-sm dark:!bg-dark dark:shadow-darkShadow\">\n            <h4 class='headline-element align-left typo-h4 font-bold mb-xs mt-sm'>Acquire corporate membership of the ICV<\/h4>        <a target=\"\" href=\"https:\/\/icv-controlling.com\/en\/firmenmitgliedschaft\/\" class=\"link-primary mt-auto with-icon\">\n            Learn more                            <svg width=\"7\" height=\"13\" viewBox=\"0 0 7 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <path d=\"M1 1.74271L5.57247 6.50057L1 11.2573\" stroke=\"#003460\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                <\/svg>\n                    <\/a>\n                <\/div>\n    <\/div>\n            <\/div>\n\n        <\/div>\n    <\/div>\n    <\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":18263,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-18402","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/pages\/18402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/comments?post=18402"}],"version-history":[{"count":3,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/pages\/18402\/revisions"}],"predecessor-version":[{"id":18684,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/pages\/18402\/revisions\/18684"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/media\/18263"}],"wp:attachment":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/media?parent=18402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}