{"id":23633,"date":"2026-10-19T16:20:59","date_gmt":"2026-10-19T16:20:59","guid":{"rendered":"https:\/\/icv-controlling.com\/?page_id=23633"},"modified":"2026-10-20T15:21:54","modified_gmt":"2026-10-20T15:21:54","slug":"thesis-controlling-core-functions","status":"publish","type":"page","link":"https:\/\/icv-controlling.com\/en\/thesis-controlling-core-functions\/","title":{"rendered":"theses-controlling-core-functions"},"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 Current Discourse<\/div><h1 class='headline-element align-left typo-h2 font-bold'>In which areas does management accounting need to be reimagined?<\/h1><div class='text-element align-left typo-h4 mt-6'>Thesis 4, curated by Pia Burkarth<\/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;\">The role of controlling remains central to corporate management. However, the operating environment is changing: digitalization, AI, and new demands for collaboration and speed are also posing challenges for controlling.<\/p>\n<p>As part of our series \u201c5 Theses on Controlling in Discourse,\u201d ICV Board Member Pia Burkarth focuses on the further development of tools, working methods, and processes in controlling.<\/p>\n<p>\ud83d\udd08 THESIS 4<br \/>\n: \u201cThe core functions of management accounting remain the same, but they require realigned tools as well as adapted work methods and processes.\u201d<\/p>\n<p>\ud83d\udcac We&#8217;d love to hear your thoughts:<br \/>\nIn your opinion, which tools and methods in controlling need to change the most?<br \/>\nWhere do you see the greatest need for adaptation in practice?<\/p>\n<p style=\"font-weight: 400;\"><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\/09\/These-4-Pia-Burkarth.png\" alt=\"\">&nbsp;<\/p>\n<p><strong>Pia Burkarth<\/strong> is a member of the ICV Board of Directors and, as Finance Director of Veridos Mexico S.A. de C.V., is responsible for accounting, controlling, procurement, human resources, and legal and compliance. As an author, speaker, and lecturer, she contributes her expertise in controlling and financial management to professional discourse and education. She holds a master\u2019s degree in accounting, finance, and controlling and is a certified agile organizational developer and agile coach.<\/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\/feed\/update\/urn:li:activity:7510649449757675520\" class=\"btn-secondary \" rel=\"noopener\">\n            For discussion                    <\/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\/vision-mission-values\/\" class=\"btn-secondary \">\n            About the ICV                    <\/a>\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\/mentoring\/\" 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\/2026\/04\/ICV-CC-2026-550-768x512.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\/2026\/04\/ICV-CC-2026-550-768x512.jpg 768w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/04\/ICV-CC-2026-550-300x200.jpg 300w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/04\/ICV-CC-2026-550-1024x683.jpg 1024w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/04\/ICV-CC-2026-550-1536x1024.jpg 1536w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/04\/ICV-CC-2026-550-2048x1365.jpg 2048w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/04\/ICV-CC-2026-550-1900x1267.jpg 1900w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/04\/ICV-CC-2026-550-1240x827.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'>Controlling Events<\/h4>        <a target=\"_blank\" href=\"https:\/\/icv-controlling.com\/en\/mentoring\/\" 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\/become-a-member\/\" target=\"_blank\">\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=\"_blank\" href=\"https:\/\/icv-controlling.com\/en\/become-a-member\/\" 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\/corporate-membership\/\" 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-2024-314-768x512.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=\"_blank\" href=\"https:\/\/icv-controlling.com\/en\/corporate-membership\/\" 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    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