Icv bulletin october 2012
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www.controllerverein.com Controlling - Creating Future Publisher: International Controller Association ICV | Poznań Office Dear Readers! The circle of people receiving this Bulletin is getting big- ger and bigger! Not only do we have new members in countries belonging to the ICV – we also have new country members! Bosnia and Herzegovina joined in July, this month, on October 10, 2012 the first meeting of the work group London, Great Britain took place and Italy prepares for its first meeting soon. More about the wonderful start in England in the Bulletin. Mrs. Milena Heim, the Head of the ICV work group Lon- don relates how the first meeting proceeded. Read about it - be the witness how the ICV history in Great Britain begins! Another interesting topic is the List of International Ex- perts of the ICV. We reported about this interesting initia- tive in the last issue of the Bulletin. It’s nice to announce that the idea actually works! A meeting of the work group Lublin, Poland took place on October 11-12, 2012 and the guest was Dr. Herwig Friedag. And one of the experts during the first meeting of the work group Lon- don was Dr. Walter Schmidt who will also be an expert on the coming meeting of the work group Poznan, Po- land (in November). As always we will invite you to interesting events organ- ized by the ICV and our partners. There are still places for some interesting conferences, congresses and meet- ings in autumn! And Regional Delegates of the ICV are invited to the Top Management Meeting on November 24, 2012. At the end you will get to know a man who sets an ex- ample for all ICV members with his enthusiasm and atti- tude! Next Board Member in the series presenting the Board with the tongue in cheek is Prof. Dr. Heimo Los- bichler. Much pleasure while reading! Yours Dr. Adrianna Lewandowska ICV Board Member International Controller Association ICV Bulletin | October 2012 Representatives of the ICV Board at the ceremony 40th birthday of the Controller Akademie Just in July we wrote about the history of the ICV. And this month Controller Akademie – an institution that ICV is very close connected to— celebrates its 40 th birth- day. The ceremony took place on Sunday Octo- ber 7, 2012 in the Kaiserin Elisabeth Golfhotel by the Lake Starnberg, nearby Munich. Controller Akademie was registered on October 21, 1972 and since then hunderts of seminars and trainings have taken place. We wish Controller Akademie all the best! Controller Congress 1980, an event organized together by Controller Akademie and the International Controller Verein In this issue: Does the ICV have an influence on the behavior of its mem- bers? Great Britain—WG London started! One-page-only in Poland
Transcript of Icv bulletin october 2012
www.controllerverein.com Controlling - Creating Future
Publisher: International Controller Association ICV | Poznań Office
Dear Readers! The circle of people receiving this Bulletin is getting big-ger and bigger! Not only do we have new members in countries belonging to the ICV – we also have new country members! Bosnia and Herzegovina joined in July, this month, on October 10, 2012 the first meeting of the work group London, Great Britain took place and Italy prepares for its first meeting soon. More about the wonderful start in England in the Bulletin. Mrs. Milena Heim, the Head of the ICV work group Lon-don relates how the first meeting proceeded. Read about it - be the witness how the ICV history in Great Britain begins! Another interesting topic is the List of International Ex-perts of the ICV. We reported about this interesting initia-tive in the last issue of the Bulletin. It’s nice to announce that the idea actually works! A meeting of the work group Lublin, Poland took place on October 11-12, 2012 and the guest was Dr. Herwig Friedag. And one of the experts during the first meeting of the work group Lon-don was Dr. Walter Schmidt who will also be an expert on the coming meeting of the work group Poznan, Po-land (in November). As always we will invite you to interesting events organ-ized by the ICV and our partners. There are still places for some interesting conferences, congresses and meet-ings in autumn! And Regional Delegates of the ICV are invited to the Top Management Meeting on November 24, 2012. At the end you will get to know a man who sets an ex-ample for all ICV members with his enthusiasm and atti-tude! Next Board Member in the series presenting the Board with the tongue in cheek is Prof. Dr. Heimo Los-bichler. Much pleasure while reading!
Yours
Dr. Adrianna Lewandowska
ICV Board Member
International
Controller Association
ICV Bulletin | October 2012
Representatives of the ICV Board at the ceremony
40th birthday of the Controller Akademie Just in July we wrote about the history of the ICV. And this month Controller
Akademie – an institution that ICV is very close connected to— celebrates its 40th birth-
day. The ceremony took place on Sunday Octo-ber 7, 2012 in the Kaiserin Elisabeth Golfhotel by the
Lake Starnberg, nearby Munich. Controller Akademie was registered on October 21, 1972 and since then hunderts of seminars and trainings have taken place.
We wish Controller Akademie all the best!
Controller Congress 1980, an event organized together by Controller Akademie and the International Controller Verein
In this issue:
Does the ICV have an influence on the behavior of its mem-bers?
Great Britain—WG London started!
One-page-only in Poland
© International Controller Association ICV | Poznań Office
ICV Bulletin | October 2012
Does the ICV have an influence on the behavior of its members? by Jürgen Weber
The 2nd of December 2001 in the U.S.: the internationally operating energy company Enron has announced its bank-ruptcy due to numerous balance sheet manipulation. In the next years it was followed by financial scandals around the world, including the insolvency of, for example, WorldCom and Parmalat after. At the center of accusation are ac-countants and controllers who through unethical and illegal activity made the scandals possible. Good ten years after these events the effects are still no-ticeable. In both academic publications as well as in prac-tice literature a discourse on the relevance of the ethical component in the controller profession can be seen. In those are international prominent form and also the con-troller association like the Chartered Institute of Manage-ment Accountants (CIMA) and the Institute of Management Accountants (IMA) included. They always emphasize that their members are dedicated to the Code of Ethics and such unethical behavior at the beginning of the 21st cen-tury is hardly possible. A code of ethics does not exist in the German controlling sector. Here controller could and can fall back on the Con-troller Statements of ICV. Therefore, can the knowledge of the Controller Statements as a hygiene factor be seen on the way to ethically operating controller? This question is investigated with WHU Con-troller Panel (especially thank to Keke Hiller who pre-pared these state- ments) in a sur-vey con- ducted among more than 850 control- lers recently. Here an influence on unethical behavior was examined. Firstly, if the member-ship of ICV have an influence on the person (yes; no) and, secondly, the state of knowledge of the Controller State-ments (widely known; little known; not known). We have concentrated on a particular form of unethical behavior that is ultimately responsible for the aforementioned scandals: It is about an unethical behavior that the company - at least in the short term - uses (such as a concealment of information harmful to the company or deliberate exag-geration in order to make the company look good). Lining his own pocket, the controller was not seen by us. The results generally fall out for the ICV very well. There was of course no connection between the ICV membership and the tendency of the controller to behave unethically.
However, the connection between the knowledge of the Controller Statements and the tendency to behave unethi-cally can be found - and it is negative! Mere membership of the ICV still does not make an ethical controller. Rather, there is a conflict between the essence of the controlling and the guidelines on good con- troller work -
namely, the Con-troller Statements - the way
of ethical and responsible controlling. Therefore, in the future ICV should work to
increase the awareness of the Controller Statements among its members. A pleasant side effect of - as a further result of the study – is a positive relationship between the knowledge of the Con-troller Statements and the identification with the controller profession. In this sense those controllers that have better knowledge of the Controller Statements, have higher affilia-tion with the controller profession. ICV with the Controller Statement is also a successful an influential compendium. Although, compared to the code of ethics, an ethics component is less developed here, the controller statements still show the desired effect. Based on a large data collection from WHU Controller Panel could be told that a better understanding of the Controller Statements not only lead to more ethical and responsible controlling, but also increases the identification with the controller profes-sion.
Prof. Dr. Dr. h.c. Jürgen Weber Director of the Institute for Management and Controlling of the WHU—Otto Beisheim Scho-ol of Management, Vallendar The Chairman of Kuratorium of the International Controller Verein e-mail: [email protected]
Autor:
KEEP THE
BALL RO
LLING!!!
© International Controller Association ICV | Poznań Office
ICV Bulletin | October 2012
On 11/12 October a new work group was born – the first work group outside continental Europe, the first work group in the United Kingdom. This first meeting was a joint effort of finance and communication professionals. An expert lecture on Communication Controlling, given by Prof. Tom Watson, Professor of Public Relations at Bournemouth University and Dr Kerstin Liehr-Gobbers from Reputation Inc, attracted almost 20 people (half of them business communicators) on the first day. They presented Communication Controlling as a total approach to communication performance manage-ment that is aligned with corporate objectives.
On the second day two top-class speakers explained how a controller can develop a strategy (Bernard Marr, The Advan-ced Performance Institute) and successfully implement it applying a balanced scorecard (Walter Schmidt, member of the ICV board and work group Berlin-Brandenburg and also
one of the main originators of building up a work group in Great Britain). There was an intensive discussion on both topics after the lectures. The participants who remained 11 on the second day also lively debated on the similarities and discrepancies between “German” controlling and “English” management accounting. Some of them even agreed to prepare a statement outlining the main findings. This topic will be definitely discussed during the next meeting which will take place on 18/19 April 2013. The audience was very international – from Germany, Italy, Bulgaria, of course from the UK and even from Saudi Ara-bia. One colleague came from Jeddah especially to join that first meeting.
Great Britain—a good start!
By Milena Heim Work group London is the youngest work group in the ICV. The first meeting took place last Friday. Milena Heim, the head of the work group reports about it.
COMING SOON IN THE ICV! One of the most important events in this autumn is the Top Management Conference where the Board and Re-gional Delegates will discuss the future of the ICV. The Delegates will present their regions, but also talk about topics:
New CMS system of the ICV Homepage
Company members in the ICV
Requirements for the leaders
Strategic development of the ICV
Are there other matters that should be discussed? If you think there are more topics the Top Management talk about write us! ICV invites you also for many notable conferences and con-gresses. See for yourself! 1. October 25-26, 2012, Slovenia 12. ACC Adriatic Controlling Conference 2. October 27, 012, Berlin, Germany 12. CIB Controlling Innovation Berlin 3. November 15, 2012, Bonn, Germany 8. CAB Controlling Advantage Bonn 4. November 23, 2012, Steyr, Austria 11. CIS Controlling Insights Steyr 5. November 29, 2012, Ehningen, Germany 10. CCS Controlling Competence Stuttgart
You’re more than welcome!
© International Controller Association ICV | Poznań Office
ICV Bulletin | October 2012
Many participants at the WG Lublin Meet-ing, Poland one-page-only in Zamosc by Dr. Herwig Friedag On October 11, 2012 the work group Lublin, Poland met in Zamosc for its 14th meeting on a large scale: almost 30 controllers arrived to discuss together the topic of one-page-only - reporting on only one page. Reports are a part of con-troller’s everyday life – that’s why the participants showed much interest to discuss the problem together, get to know different points of view and introduce new ideas to their work. Zamosc, hometown of Rosa Luxemburg and also (a nearby village) the former president of Germany Horst Köhler lies in the half way between Warsaw and Cracow. But about the half of this way while going by car means using regional roads and a travel of 5 hours. Zamosc itself has a beautiful restored old town – world cultural heritage since 1992. For it’s usual in Poland, the work group met on Thursday afternoon. At the beginning all participants had a task from the head of the work group: they had to analyze two Excel
files and compress them to a short report. For me it was really astonishing how quickly and professionally my Polish friends could carry the task out.
After dinner – we all had accommodation in a beautiful hotel – we could play bowling together and talk a lot – some of us till 2.00 in the morning – a very active work group! The Friday morning was dedicated to a discussion about most important tasks of a report, about taking individual goals of report‘s recipient into consideration as well as about demonstrat-ing own ideas for an one-page-only-report. Group works brought following topics closer to the partici-pants:
How much does a normal monthly report cost in my
company?
Seven most important goals and suitable indicators
for the head of Sales
Less columns means more! Which of them are
important?
Everybody had much fun – and we also learnt from each other! Many thanks to the organizing team: Luiza Zaporowska, Danuta Koniak, Mirek Wojtaszko und Pawel Rafalski.
List of International Experts of the ICV Work group Lublin, Poland is one of the first work groups that used the idea of international experts of the ICV – exchanging knowledge and experience between controllers from “new” and “more established” member countries. We will be really international if not only we find new work groups in different places in Europe and in the world, but especially when we take international activities. That’s why we created the List of International ICV Experts. Controllers know how important it is to always look out for new opportunities and chances and possibili-ties to develop. In volatile times exchanging knowledge and experience acquires even more importance.
Continuous improvement of competences of controllers, especially controllers from International Controller Association, is close to our hearts. The List of International Experts is accessible for the lead-ers of not German speaking work groups, so that they could invite people from this list to their meetings. The travel and accommodation costs will be of course beard by the members of these work groups. We hope all work group leaders will use this opportunity. Dr. Walter Schmidt was already a quest at the first meeting of the work group London, Great Britain and will be also an expert at the meeting of the work group Poznan, Poland in November (topic: Modern Budgeting). Dr. Herwig Friedag, again, is on oct. 19th in Sofia, Bulgaria. All work groups that would like to invite an expert from abroad should contact Anna Włodarczyk: [email protected]. The organizing team of the work group Lublin invited Dr. Herwig Friedag to discuss the topic of one-page-only re-porting. Here the report from the meeting.:
© International Controller Association ICV | Poznań Office
ICV Bulletin | October 2012
The ICV with whole his heart! By Prof. Albert Mayr Prof. (FH) DI, Dr. Heimo Losbichler: Executive Chairman oft he ICV, Chairman oft he IGC, professor Stellvertretender Vorsitzender des ICV, Vorsitzender der IGC, Professor and Academic Programm Director at the University of Applied Sciences Upper Austria, Faculty for Management.
Workaholic and a loving father! The best time to work for Heimo Losbichler is the moment after he puts his children to bed. He wrote many of his publi-cations in that time, with his mail he deals not rarely also after midnight. His colleagues ask him once in a while: When and how long do you actually sleep? He answers: Five to six hours of regeneration must be enough! Neverthe-less he always reserves one hour in the evening for his kids. When you hear Heimo talking by phone with his kids you know that in spite of his high work pensum he’s always there for them. Similar see him his students at the university– a supporting but also a demanding professor, his door are always open for personal requests. Everybody who has the privilege to have lectures with him appreciates his great didactic skills. He knows how to explain complex contents in a simple and well understandable way. At the Faculty for Management of the University of Applied Sciences Upper Austria there are only few others who show as brilliant evaluation path in his seminars as he does. Controllers who heard him as a speaker by ICV-events know what I have in mind.
“A man who likes taking responsibility“ Heimo Losbichler was born in 1965 in Steyr, Austria. He graduated from Higher Technical Institute (HTL Steyer) there. Later he studied business information technology in Linz where he also wrote his dissertation. The first station of his career was the biggest Austrian concerns back then owning Austrian Industries. He managed the task so well that he received the job to build controlling in one of the biggest Austrian construction company. After that he was one of professors responsible for preparing new courses at the University of Applied Sciences Upper Austria. He devel-oped the course “e-Business” and later – bachelor and mas-ter course “Controlling, accounting and finance”.
Only few people have so much engagement and awareness of responsibility as he does in what he works on. That’s why he’s been chosen to Dean of the Faculty for Management. One who knows high school environment knows also that the function might bring much work and much criticism – but not much money. This function demands leadership skills and much integration ability.
Sport as a balance to work In the rare moments that he has for private life he’s a keen runner all the year around (last year 1800 km). During sum-mer holidays you can meet him by the Lake Garda windsurf-ing and in winter with his family on a ski run. Probably his wife skies even better than he does, what must mean some-thing – some years ago he was the mayor of Steyr. It’s said that in his youth he used to play ice hockey and he body checked a lot but also scored a lot.
The ICV with whole his heart Heimo Losbichler has been connected to the ICV since the beginning of his career. During the time in Austrian Indus-tries Manfred Blachfellner and Wolfgang Berger-Vogel were his mentors. At the beginning, as an ICV member yet he ran the work group Austria III since 2001. Further stations were the role of regional delegate Austria and ICV Board member since 2005. The one who knows him knows that he’s dedicated to the ICV with whole his heart. “Controlling Insights Steyr“ with 375 participants in 2011, one of the leading controlling events in German speaking area, has taken place for more than 10 years. Its existence is a proof for his efforts for the sake of the ICV. His main goals for the next years is further making the ICV the main address for controlling compe-tence internationally and establishing the controlling under-standing of the ICV as an international dominating standard by the IGC. We wish him all the best!
In this issue the caricature of the series presenting the Members of the ICV Board with tongue in cheek. After the Chairman Siegfried Gänβlen it’s Prof. Dr. Heimo Losbichler’s turn. Your Bulletin Team—in the hope that the Board sense of humor...
ICV Bulletin | October 2012
Bosna and Hercegovina Slavko Simić [email protected] Bulgaria Denko Yamboliev [email protected]
Croatia Jasmina Očko [email protected] Great Britain Milena Heim [email protected]
Estonia
Toomas Haldma
Lithuania Edita Gimžauskienė [email protected]
Hungary Budapest 1 Ervin Nemesdy [email protected]
Budapest 2 Andreas Kovacs ková[email protected] Italy Claudio Zoldan [email protected]
Poland Gdańsk Robert Panufnik [email protected]
Katowice Anna Jarkulisz [email protected] Kraków Dorota Gołąb-Bełtowicz [email protected]
Lublin Paweł Rafalski [email protected]
Łódź Karolina Zielińska [email protected]
Poznań Dariusz Gulczyński [email protected]
Szczecin Aleksander Socha [email protected]
Toruń Andrzej Derkowski [email protected]
Warszawa Karol Sikora [email protected]
Wrocław Honorata Ulatowska [email protected]
Zielona Góra Małgorzata Lepak [email protected]
Romania Cristina Hodea [email protected]
Russia Valentin Usenkov [email protected]
Serbia Bojan Šćepanović [email protected] Slovenia Dragica Erčulj [email protected]
Spain Ulrich Müller Bosom [email protected]
Imprint
Publisher and Copyrights:
International Controller Association
Public Relations Committee
Editing
Brigitte Dienstl-Arnegger
Dr. Herwig Friedag
Dr. Adrianna Lewandowska
Hans-Peter Sander
Anna Włodarczyk
International Controller Association ICV Office Poland Ul.Fredry 7/1 61-809 Poznań PL Phone/Fax +48 61 853 20 10 Mail: [email protected]
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Challenge your colleagues in the competition and face the decision of our competent judges!
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Controlling-NachwuchsPreis 2012 There are 12 thesis’ and disserta-tions submitted for Controlling-NachwuchsPreis 2012 – a price for young professionals. Awarded will be innovative and practical ideas. Compete with your final assign-ment! The price will be awarded on October 27, 2012 in Berlin. The reward – 4 000 EUR is founded by Haufe-Verlag and Haufe-Akade-mie. More about the ICV awards: http://w w w . c o n t r o l l e r v e r e i n . c o m /Awards.158549.html
All work groups in non-German speaking countries
ICV Mission Statement
The ICV being a non-commercially
oriented association is the biggest
controller organization in Europe.
ICV Key Objectives
The ICV as an active
international network
enhances the function
of practically applied
controlling and the role
of the controller
in the responsibility
for successful
