Controlling and Change Management

In recent years, controlling has increasingly established itself in the role as business partner. The support of executives in making necessary decisions within the company is the main focus of interest combined with coordination among decision-makers at several levels. An extensive and complex field of decision-making arises for executives in the area of change management. In this article, we discuss the role of controlling, change management and strategic change. Excerpts of instruments are presented on how controllers can support management in the course of strategy processes in particular with respect to strategic and organisational changes. We also reflect on the need to pay special attention to the development of competencies in controlling not only in relation to business knowledge but also to communication skills and the ability to ask critical questions.