Developments in Controlling as a Basis for the Necessity of Competence Orientation

The objectives, tasks, and content of controlling have changed considerably over time: While initially the accounting-oriented view of the past dominated (controller as “bean counter”), over time increasingly future-oriented planning tasks have been added (controller as “pilot”). In the meantime, controlling is not only required to provide management with well-founded support in decision-making (controller as “business partner”), but also to proactively identify the need for change in companies and to accompany corresponding change processes (controller as “change agent”). In the course of the changed tasks, the requirements that controllers have to meet are also changing: Whereas the focus was traditionally on technical and methodical knowledge and skills in connection with the collection, preparation and analysis of figures, communicative skills are now also increasingly required. In addition, there are new requirements placed on controllers by the megatrends of digitalization and globalization. Considering worldwide supply chains and the multinational composition of workforces, dealing with intercultural differences is no longer limited to supranationally active companies. The importance of controllers in corporate management is in danger of being lost as digital functions are taken over by artificial intelligence or business IT specialists. It is therefore necessary for controllers to constantly update their skills.