Controlling

Ulrike Buchholz and Susanne Knorre
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Ulrike Buchholz: Hochschule Hannover
Susanne Knorre: Hochschule Osnabrück

Chapter 8 in Internal communication and management, 2023, pp 127-146 from Springer

Abstract: Abstract Identifying and evaluating risks and opportunities in the opportunity space is as much a part of the core business of strategic controlling as it is of strategic corporate communication. In communication-centered management, these synergies between the management functions of controlling and corporate communication, which have always existed, are now systematically leveraged. After all, the joint task is to steer the company safely through a volatile environment. Operational controlling is therefore also changing: plans are being revised more quickly and controlling systems are being streamlined, but enriched with non-financial indicators. Agile controlling is accordingly the credo of communication-centered management. The focus is less on proving unambiguous causalities on the basis of detailed target/actual comparisons and more on explaining plausible correlations that can be used by management to make decisions that are both flexible and appropriate to the situation. The latter in turn presupposes consistent communication across hierarchies and organizations, which in practice must be designed by both departments in order to meet the requirements of communication-centered management. Whether and to what extent the communicative goals are achieved is measured most effectively in the controlling systems that are implemented centrally in the company.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-38614-6_8

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DOI: 10.1007/978-3-658-38614-6_8

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