Controlling concept

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A controlling concept should define and justify a clearly defined basic concept of controlling . It thus serves both to delimit the subject area and its scientific penetration as well as the practical design task of controlling research. The development, presentation, analysis and evaluation of controlling concepts is a focus and a specialty of the German-speaking controlling and management accounting & control research. Controlling concepts were mainly developed by influential academic controlling representatives like Péter Horváth and Thomas Reichmann , Hans-Ulrich Küpper and Jürgen Weber developed and represented.

object

Conceptions can be characterized as practical-normative systems of statements that take up theoretical statements with a creative intent and link them with normative postulates in order to then relate them to practice. Controlling concepts are usually conceptual models that construct a connection from certain basic concepts. A multi-dimensional (system-oriented) labeling based on a functional, institutional and instrumental perspective is considered to be useful. In accordance with the deductive approach, the controlling goals and tasks are first defined, from which an appropriate assignment of tasks to the responsible body and suitable instruments can be derived. With the inductive approach, the tasks and goals of controlling are to be derived from observed, actually existing controlling practices, positions and instruments. A comparison of the information obtained in each case is finally carried out using the countercurrent method . The content and structure can thus be concretized in such a way that a controlling concept should include statements about the functional, instrumental and institutional design of controlling that are consequently derived from operationally formulated controlling goals. Consequently, it contains statements about the goal-oriented assignment of tasks and instruments to the subject area of ​​controlling and to organizational positions (value setting and design).

Significance for controlling research

Since controlling concepts should define and substantiate a clearly defined basic concept of controlling as an object of knowledge , they serve both the academic delimitation of the subject area and its scientific penetration, as well as the development of practical design recommendations with regard to controlling.

The development, presentation, analysis and evaluation of controlling concepts was at times a focus of controlling research. Since the beginning of the academic discussion of controlling in the German-speaking area, more or less theoretically based attempts have been made to conceptualize, and existing concepts have been further developed new concepts proposed. This discourse has the character of a self-discovery and justification process to justify and delimit a business sub-discipline ( individual science ) or corporate function controlling.

To consolidate the understanding of controlling, theses on the core of controlling were repeatedly submitted, but without a stable, uniform understanding having emerged. The conceptual discourse takes place more or less cyclically: After the introduction and further development of information, management and coordination-oriented approaches, it ebbed in the mid-1990s, only to flare up again around the turn of the millennium, with the focus on overcoming the prevailing "coordination-oriented controlling - Paradigms “lay.

Established and newer controlling concepts

The following is a brief overview of established and newer controlling concepts. The information-oriented and coordination-oriented approaches can be rated as traditional, the other approaches as newer controlling concepts.

  • Accounting-oriented controlling concept
    • Purpose: Information goals are primarily achieved with data from accounting.
    • Representative: Dieter Schneider
  • Information-oriented controlling concept
    • Purpose: Controlling is the systematic, informational and primarily monetary target-oriented support for corporate management (comparison of information supply and demand in the company).
    • Representative: Thomas Reichmann
  • "Simple" coordination-oriented controlling concept
    • Object: Controlling as a subsystem of the management system with the function of the system-forming and system-coupling coordination of the other management sub- systems , in particular the planning and control system with the information supply system .
    • Representative: Péter Horváth
  • "Comprehensive" coordination-oriented controlling concept
    • Object: Controlling as a subsystem of the management system with the function of internal and overarching coordination of the other management subsystems (planning, control, organization, personnel management, information).
    • Representative: Hans-Ulrich Küpper
  • rationality assurance-oriented approach
    • Controlling is a bundle of functions related to corporate management to ensure its rationality.
    • Representative: Jürgen Weber , Utz Schäffer
  • Value-added approach
    • Purpose: Controlling as an integrated task of corporate management which ensures the initialization and alignment of trade with the purpose of value creation (locomotion function).
    • Representatives: Wolfgang Becker, Björn Baltzer, Patrick Ulrich
  • reflective approach
    • Purpose: Controlling takes on the management function of reflection as well as management support (information supply) for reflection.
    • Representative: Gotthard Pietsch, Ewald Scherm
  • behavioral approach
    • Purpose: Controlling is a system that affects behavior in organizations. Controlling influences the behavior of employees and managers; Controlling (e.g. the quality and reliability of the underlying data) is also influenced by the behavior of the organization members.
    • Representative: Augustin Süßmair
  • cognitive-oriented approach
    • Purpose: Controlling is an institutionalized management support, whereby controllers provide managers with the secondary knowledge required for problem solving (especially from accounting).
    • Representative: Volker Lingnau
  • intuitive approach
    • Subject: Controlling is seen from a behavior-oriented perspective, in which rational thinking / controlling is supplemented by the fruitful outflows of intuition - as a partial aspect of irrationality.
    • Representatives: Jochem Müller, Ulrich WM Sauter

See also

literature

  • Albrecht Becker: Beyond the core of controlling: Management Accounting as Social and Institutional Practice . In: Controlling & Management (ZfCM) . tape 48 , no. 2 , 2004, p. 95-107 .
  • Wolfgang Becker: Controlling: Concepts, Methods and Instruments . 7th edition. Bamberg 2012, p. 60 .
  • Wolfgang Becker, Björn Baltzer, Patrick Ulrich: Controlling based on added value . Stuttgart 2014, ISBN 978-3-17-021640-2 .
  • Péter Horváth : Development and status of a concept to solve the adaptation and coordination problems of leadership . In: Zeitschrift für Betriebswirtschaft (ZfB) . tape 48 , no. 3 , 1978, p. 194-208 .
  • Péter Horváth : Controlling . Munich 2006.
  • Hans-Ulrich Küpper : Controlling - Concepts, Tasks, Instruments . 4th edition. Stuttgart 2005.
  • Hans-Ulrich Küpper et al .: On the understanding and self-image of controlling - theses for building consensus . In: Zeitschrift für Betriebswirtschaft (ZfB) . tape 60 , no. 3 , 1990, p. 281-293 .
  • Wolfgang Müller: The coordination of information requirements and information procurement as a central task of controlling . In: Journal for Business Research (ZfbF) . tape 26 , no. 10 , 1974, p. 683-693 .
  • Ralph Neukirchen: Controlling concept for value-based resource allocation within strategic business units . Frankfurt 2000.
  • Thomas Reichmann : Controlling with key figures and management tools: the system-supported controlling concept . Munich 2006.
  • Ewald Scherm , Gotthard Pietsch (ed.): Controlling: Theories and Conceptions . Munich 2004.
  • Jürgen Weber , Utz Schäffer : Introduction to controlling . 12th edition. Stuttgart 2008.
  • Peter Winter: Controlling conceptions revisited - definition of requirement criteria for controlling concepts and theses for conceptual controlling research . 2008 (available at: EconPapers and MPRA ).
  • Carl-Christian Freidank , Elmar Mayer : Controlling Concepts. New strategies and tools for corporate practice . 6th edition. Wiesbaden 2003.