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Introduction

In: Competence Development in Controlling and Management Accounting

Author

Listed:
  • Stephan Schöning

    (SRH University of Applied Sciences Heidelberg)

  • Viktor Mendel

    (Competence Profiler)

Abstract

Megatrends such as globalization, digitalization, and social change cause an economic shift and place new demands on the competitiveness of companies. More than ever, controlling is called upon to support management in identifying, developing, and implementing adaptation measures. This requires targeted development of the various competences that controllers must possess. In view of the challenges posed by digitalization and globalization, the competency model presented in the book takes into account two new competence classes (digital and intercultural competence) in addition to the four established competences (professional, methodical, social, and personal). The model distinguishes between different role models of controllers and defines their required competences. The comparison of target and current competences forms the basis for the targeted use of personnel development measures in controlling.

Suggested Citation

  • Stephan Schöning & Viktor Mendel, 2023. "Introduction," Springer Books, in: Competence Development in Controlling and Management Accounting, chapter 1, pages 1-6, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-39390-8_1
    DOI: 10.1007/978-3-658-39390-8_1
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