Standards

The IGC dictionary is available in its 4th edition. It serves practitioners (controllers and managers) and students as reference book for the most important technical terms. It is written bilingual: German/English as well as English/German and has a bilingual index as the reference page numbers are not always the same in German and in English.

The Dictionary for Controllers (editor: International Group of Controlling) is published by Schäffer-Poeschel Verlag, Stuttgart, Germany. ISBN:978-3-7910-2911-5. Selling price: EUR 29.95 (plus postage)

The dictionary for controllers is also available in the following languages:
Polish, Russian, Slowenian, Hungarian, Czech, Croatian.

See the information with the corresponding mission statements.

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As partners of management controllers make a significant contribution to the sustainable success of the organization. Controllers

  1. design and accompany the management process of defining goals, planning and management control so that every decision maker can act in accordance with agreed objectives.
  2. ensure the conscious preoccupation with the future and thus make it possible to take advantage of opportunities and manage risks.
  3. integrate an organization‘s goals and plans into a cohesive whole.
  4. develop and maintain all management control systems. They ensure the quality of data and provide decision-relevant information.
  5. are the economic conscience and thus committed to the good of an organization as a whole.

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Motivation for the paper
Controlling is a key success factor for companies in German-speaking countries. However, there are often uncertainties about what the essence of Controlling really is. Hence, this paper aims to provide an up-to-date view of the term “Controlling” and the role of the controller. At the same time, it defines the position of the International Controller Association (Internationaler Controller Verein, ICV) and the International Group of Controlling (IGC).

Our starting point is the understanding of “Controlling” developed by Albrecht Deyhle. It is characterized by three features: target-oriented control, controllers and managers acting as a team, and interplay between analytics and soft factors. Since Albrecht Deyhle’s core ideas were first formulated, the practical application of Controlling has spread rapidly. At the same time, it has undergone change and further development. In particular, new developments have taken place in terms of scope of activities (strategy, risk, sustainability), future orientation (e.g., early warning) and the role of the controller (proactive, jointly responsible). Additionally, certainly in large companies, controllers as a group (the “controller community”) play an essential role today.

Thus, this paper reviews Albrecht Deyhle’s basic ideas and, in view of the aforementioned developments and scholarly debate in the field, gives a brief and up-to-date perspective on the concept of “Controlling”.

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Quality standards for controlling.

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The IGC working group Controlling Process Model has developed a process model as a guideline for describing, designing and analysing controlling processes. The results were published by Haufe-Verlag, Freiburg, ISBN 978-3-648-03265-7. Selling price: EUR 24.80 (plus postage)

The controlling process model is based on a hierarchical prozess model, as well as on the quality standards defined by IGC and ICV. There are ten main controlling processes, which are described concisely and illustrated graphically in this brochure. For each individual process, templates have been developed to document the objectives, content and process interfaces for each process.

Currently, this book is available in English, German and Croatian.

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A Guideline for Measuring Performance in Controlling Processes

IGC's "Controlling Process KPIs" working group, comprising representatives from industry, education and consulting and headed by Mirko Waniczek, Senior Manager and Practice Lead Controlling & Finance at Contrast Management-Consulting, developed process KPIs for the comprehensive performance measurement in the dimensions of time, quality and costs for the ten main processes of IGC's controlling process model.Process KPIs suitable in practice for measuring performance are explained and summarised in the form of process scorecards.

The results were published by Haufe-Verlag, Freiburg, ISBN 978-3-648-03541-2. Selling price: EUR 24.80 (plus postage)

Currently, this book is available in English and German.

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Leitfaden für die moderne Controller-Entwicklung mit Muster-Kompetenzprofilen.

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