3. International
Controller Association
The original
The International Controller Association was founded by graduates of the
Controller Academy in Gauting/Munich in 1975 as the first of its kind. With
its honorary president, Dr. Dr. h. c. Albrecht Deyhle, the association has
made a lasting impression on the controlling scene in German-speaking
regions and set standards. In the meantime, the ICV numbers over 6,000
members in Germany, Austria, Switzerland, Poland and over 10 other
countries in Central and Eastern Europe. Today, the International Controller
Association is the international address for controlling expertise.
Community und leading practice
The ICV is a non-profit organisation, dedicated solely to serving its members.
The main priority is an exchange of ideas, communication between members
and a focus on future-based trends. The ICV brings together controllers,
CFOs, managers and academics. It combines practical experience and the
latest research findings and processes this knowledge for implementation in
the field.
Sustainability, practical experience, orientation
The guiding principle of our controlling philosophy is economically sustain-
able success. Under this perspective we give our members a point of
reference in the flood of new controlling currents. At the same time we
address the main developments in daily business management and provide
practical tools based on our findings. The ICV thus contributes to the perso-
nal success of its members and the sustainable value enhancement of
companies.
4. Good controlling generates transparency
“In perturbed market situations like the present one, good controlling makes it easier for
management to identify potential profits, take sharper decisions and act more swiftly.
Controlling is therefore the key to economic success. Controllers, CFOs and CEOs alike
benefit from the services offered by the ICV. The association’s strong growth over recent
years is proof of its dynamism and the benefits we offer our members. We support them
in their work and personal development with practical know-how and an opportunity to
exchange experiences. Membership of the ICV was also a key element in my own career
progression from controller to CEO. Thanks to the opportunity for exchanging ideas
with 6,000 members in seventeen countries, my work at Hansgrohe SE is given impor-
tant, wide-ranging impetuses. The ICV has not only provided me with valuable
know-how and important contacts, though, but also the opportunity to forge new
friendships. I warmly invite you to join the association community and look forward to
getting to know you”.
Siegfried Gänßlen
President of the International Controller Association
5. International
Controller Association
The Controller Congress:
The leading professional
congress dedicated to
controlling in Europe
Dr. Ernst F. Schröder, general partner of
Dr. August Oetker KG, ICV member since 1979
“Our controlling system is part of our success. Our membership
in the ICV provides us with valuable impetuses for developing
our controlling system.”
4
6. Member benefits
z Promotion of personal professional
qualifications
z Communication with other controllers
and management executives at
national and international level
z Insight into future-focused trends and
developments in controlling
Expertise, initiative
and international community
The centrepiece of the association’s efforts are the working groups. Over 60 regional or
sector-related working groups meet regularly several times a year and serve as a com-
munication forum for our members. In another 10 specialist groups, leading experts,
consultants and academics develop new, practically focused controlling solutions for
current issues. The dream factory under the responsibility of Prof. Horváth leads the
way, focusing on the challenges of the future and developing the “dream machines” of
controlling.
In its annual controller congress the ICV organises the largest professional congress
dedicated to controlling in Central Europe. It is the controlling event of the year, its
attendance list reading like the who’s who of the international controlling community.
Annual regional conferences and other sector-specific controlling conferences dealing
with current controlling developments are also held.
ICV publications offer controlling know-how for practical application. With a circu-
lation of over 10,000 copies, the monthly “Controller Magazine” is the most widely
spread magazine about controlling. The “Controller Statements” provide detailed guide-
lines for controlling work. White papers keep abreast of current discussion on the
latest developments. The ICV is represented in internet under www.controllerverein.com
with a detailed range of offerings. The “Controller’s eNews”, which can be freely
subscribed to, provides a regular source of information.
Once a year, the ICV awards its Controller Prize worth 5,000 Euro for an “exemplary
controlling solution” and also a Controller Newcomer Prize.
5
7. 6,000 members across
Europe – that adds up
to broad-based specialist
know-how
Specialist groups – “Building Solutions”
The formation of specialist groups has been a strategic focus of the ICV now for some
years and, in time, has become a flagship of our controlling expertise. Teams of leading
experts, consultants and academics combine the latest research findings with practical
experience. Their aim is to develop new, practical controlling solutions for current
challenges from which our members can draw the benefit. We consciously distinguish
between short-lived management methods and genuine challenges in real life situations.
One of many examples is the first feasible bridge between contribution accounting and
IFRS reporting by segment that was co-developed by controllers, accountants, professors
and consultants. There are currently ten working parties on the following subjects:
z Business intelligence
z Controlling and IFRS
z Controlling and innovation
z Controlling and quality
z Controlling and risk management
z Communication controlling
z Green controlling
z Modern budgeting
z Project controlling
z Working capital management
Professor Dr. Ronald Gleich, European Business School,
Wiesbaden/Oestrich-Winkel, ICV member since 2006
“Even for me, as a professor, working in the expert group has meanwhile become
an important source of know-how. It gives me the opportunity to actively shape
the latest trends and develop practical solutions.”
6
8. Member benefits
z Access to controller know-how at
international level
z Contacts to controllers and CFOs in
Europe
z Working group meetings as practically
focused, free further education
z Co-authorship of future-focused
controlling concepts and tools
Internationalisation
Controlling as we know it in German-speaking regions, was definitively influenced
by Albrecht Deyhle and the ICV. Our internationalisation strategy is aimed at
rooting this controlling philosophy in our neighbouring countries.
The International Controller Association is meanwhile represented in seventeen
European countries. We offer the opportunity to exchange ideas both within these
countries and across borders. The ICV translates its most important publications
for controllers in these countries into English or, in some cases the relevant national Countries in which the ICV is
language. In doing so, we support international groups with their expansion into represented by working groups:
Europe and the development of local controlling expertise this entails.
z Austria
Thanks to our members in those countries we can draw on an excellent network of z Bosnia and Herzegovina
specialists who are familiar with general local economic and intercultural conditions. z Bulgaria
We can establish contacts locally which can also be used in recruitment assignments. z Croatia
z Estonia
z Germany
z Great Britain
z Hungary
z Italy
z Lithuania
z Poland
z Romania
z Russia (Kaliningrad area)
z Serbia
z Slovenia
z Spain
z Switzerland
Dr. Adrianna Lewandowska,
Business Discovery, ICV member since 2005
“Marketing and corporate management don’t recognise any borders.
And neither, in the first place, should controlling work and its tools.”
7
9. Organisation
The ICV is a registered, non-profit association subject to German law, the head office
is located in Gauting near Munich. Member administration is conducted from here,
staff are available to answer all manner of queries. Besides the annual general meeting,
the association body consists of a board of seven, of which the managing director is also
a member.
A board of 11 trustees advises the management on important matters. The trustees are
successful figures from the world of business and academia.
The around 70 working and expert groups are headed by working party leaders, dele-
gates are responsible for coordination between regional working parties. Important topic
areas for the association such as PR work or events are taken care of by committees and
their directors. All functions in the ICV, with the exception of the head office, are
performed on an honorary basis.
Member benefits
z Free “Controller Magazine” Membership
and “Controller Statements”
publications
All natural persons are eligible for personal membership. Membership entails a right
to vote at the annual general meeting and access to the services offered by the ICV.
z Extended user rights and down-
Special terms apply for students and retired persons. Company memberships are also
load options on the ICV website
available. Associated memberships can also be acquired in which all controllers in a
www.controllerverein.com
company or institution can jointly take out a membership in the ICV.
z Membership of the controlling
community
z The opportunity to establish new
contacts at all company levels
Prof. Dr. Dr. h.c. Jürgen Weber, Chairman of
the Board of Trustees, ICV, Director of the IMC,
WHU – Otto Beisheim school of management,
member since 2007
“Membership in the Controller Association means a lot more than
being part of a community: It demonstrates and creates opportunities
for turning a controller career into a corporate career.”
8
10. Manager Controller
responsible for responsible for
results, results,
finance,
Controlling finance,
processes processes
and strategy and strategy
transparency
Controlling is team work
“Setting and pursuing goals is the inherent mission of managers. Controlling is there-
fore the duty of every manager. Controllers don’t do the controlling, rather they
support managers in the management process of goal setting, planning and control.
The idea of managers that they have nothing to do with controlling and that they
can delegate it to controllers is still prevalent in the minds of many managers today,
even after the Controller Academy’s 40 years existence.
Good controlling means team work combining a cross-section of management and
controller activities. If the manager controls the company, then the controller, as a
partner to management, is responsible for operational transparency and rationality in
the management process. Controllers and managers alike thus benefit from the ICV’s
bundled controlling expertise.”
Dr. Dr. h.c. Albrecht Deyhle
The pioneer of controlling:
Dr. Dr. h. c. Albrecht
Deyhle, founder and
honorary president of
the ICV
9
11. Economic sustainability,
i.e. sustainable financial
corporate success is our
guiding principle
Member benefits
z Using the synergies of an international
business controlling community
z Actively shaping one’s own career
progression Philosophy of the ICV
z Approaching daily controlling work
We consider controlling to be a target-focused control process that can only develop
from all corporate angles
its full potential when controllers and managers work together. Economic sustain-
ability is our guiding principle.
The goal of controlling is therefore the company’s enduring value enhancement and
not short-term profit maximisation. What counts is to find the right balance between
development and preservation of success potential and ongoing profit-making. We
take a holistic view of controlling. We don’t just see the costs, but first and fore-
most, the market as well. We believe that planning as a conscious approach to the
future can enable companies to identify opportunities, create competitive edges
and react flexibly to market changes. Action rather than a fashionable grouping of
figures takes precedence here.
This attitude turns the controller into a “positive troublemaker”, a progressive
thinker and, in this role, a partner to management. Controllers reveal development
and improvement possibilities, adopt an independent attitude and assume co-res-
ponsibility for the company’s success. They are not satisfied with drawing up the
figures but focus to an equal degree on their deployment. Controllers see the people
behind the figures. They act apolitically for they are committed to the good of the
company and not particular interests. Controllers are the business conscience of
the company. They display strength of character and assume the role of “spoil sport”
in a positive manner.
PROF. DR. Heimo LOSBICHLER, CHAIRMAN, INTERNATIONAL GROUP OF CONT-
ROLLING IGC AND VICE CHAIRMAN ICV, ICV MEMBER SINCE 1996
"We believe that German speaking controlling presenting the controller as a strong business partner
and directing the focus towards lasting economical success will outclass every other approach in the
long run. Considering internationally competing controlling systems, IGC did already set remarkable
standards by establishing a general Controller Mission Statement, a Controller Dictionary, the Con-
trolling-DIN SPEC, a seal of approval for trainings and the Controlling Process Model, in order to
establish our philosophy in controlling on an international level."
10
12. ICV and IGC
Given an ever more densely networked business world, the value of an internationally
acknowledged professional profile with standard controlling tools cannot be overesti-
mated – in particular from a corporate point of view. This is why the ICV is the
founder member of the IGC, the International Group of Controlling, and also
furnishes its chairman.
The IGC is a cooperation of international institutions active in the controlling field,
with the aim of creating a jointly advocated interpretation of controlling in terms of
professional profile, terminology and training. One key result of cooperation within
the IGC up to the present is the Controller Guideline, which is also intended as a
reference for ICV members.
Controller guideline
Controllers shape and support the management process of goal setting, planning
and controlling and thus bear co-responsibility for achieving targets.
z They ensure strategy, results, financial process transparency and thus help improve
economic efficiency.
z They coordinate sub-goals and plans and organise cross-company future-focused
reporting.
z They present and shape the management process of goal setting, planning and
controlling so that decision-makers can take targeted action.
z They also supply the necessary operational data and information for this purpose.
z They shape and maintain controlling systems.
IGC – International Group of Controlling – Controller Guideline
www.igc-controlling.com
11
13. Chairmen
Siegfried Gänßlen,
Dipl. Betriebswirt (VWA)
Contact persons Chairman
and organisation Hansgrohe SE
siegfried.gaensslen@hansgrohe.com
Prof. Dr. Heimo Losbichler
Deputy Chairman Mag. Alfred Düsing
Fachhochschule Steyr voestalpine Stahl GmbH
heimo.losbichler@fh-steyr.at alfred.duesing@voestalpine.com
Marcus H. Haegi-Largo Dr. Richard Lutz
MAS in Corporate Finance DB Mobility Logistics AG
accoprax ag richard.lutz@bahn.de
marcus.haegi@accoprax.ch
Dipl.-Wirtsch.-Ing. Ragnar Nilsson
Dr. Adrianna Lewandowska CIO CONSULTS
Business Discovery ragnar.nilsson@t-online.de
adrianna.lewandowska@icv.pl
Hillert Onnen
Dr. Walter Schmidt BLG Logistics Group AG & Co. KG
ask – Dr. Walter Schmidt aviohl@blg.de
walter@ask-schmidt.de
Prof. Dr. Utz Schäffer
Karl-Heinz Steinke WHU – Otto Beisheim School of
Deutsche Lufthansa AG Management
karl-heinz.steinke@dlh.de utz.schaeffer@whu.edu
RA Conrad Günther Dr. Ernst F. Schröder
Managing director Dr. August Oetker KG
Internationaler Controller Verein eV ernst.schroeder@oetker.de
c.guenther@controllerverein.de
Dr. rer. pol. h.c. Frank-J. Weise
Board of trustees Bundesagentur für Arbeit
Prof. Dr. Dr. h.c. Jürgen Weber frank-juergen.weise@arbeitsagentur.de
Chairman
WHU – Otto Beisheim School of Delegates
Management Delegate for North Germany
jweber@whu.edu Lothar Kuhls
WEGe Managementberatung GmbH
Dipl.-Kfm. lothar.kuhls@wege-hamburg.de
Dr. Dr. h.c. Albrecht Deyhle
Deputy Chairman of the board Delegate for West Germany
of trustees Martin Herrmann
Honarary president of the ICV ICC Interims-Controlling-Consulting
deyhle@t-online.de ak-west3@herrmann-controlling.de
Dipl.-Kfm. Delegate for East Germany
Dr. Wolfgang Berger-Vogel Dieter Meyer
wolfgang@berger-vogel.at icv@diemeyer.de
Prof. Dr. Christoph Binder Delegate for South Germany
ESB Reutlingen Business School Rainer Linse
christoph.binder@reutlingen- confidence consult GmbH
university.de rainer.linse@confidence.de
12
14. Working groups
Delegate for Austria
Prof. Dr. Albert Mayr Sector working groups
Fachhochschule Steyr Assurance
albert.mayr@fh-steyr.at Claus Höppner
AMB Generali Services GmbH
Delegate for Switzerland claus.hoeppner@generali.de
Siegfried Hampl Controlling and innovation
S. Hampl & Partner Banks Prof. (FH) Bernd Kirschner
s.hampl@cmssh.ch Axel Kodlin Management Center Innsbruck
axel.kodlin@spksh.de Int. Fachhochschulgesellschaft mbH
Delegate for Poland bernd.kirschner@mci.edu
Andrzej Derkowski Conrolling for transport and
Doradztwo Ekonomiczno logistics Controlling and quality
Finansowe Anfin Dr. Christian Schneider Rainer Vieregge
andrzej.derkowski@icv.pl christian-cs.schneider@t-online.de r.vieregge@4egge4you.de
Delegate for South East Europe Healthcare for Germany Controlling and risk
Dragica Erčulj Ines Manegold management
dragica.erculj@crmt.com ines.manegold@gmx.de Prof. Dr. Rainer Kalwait
rainer@kalwait.com
Delegate for the Baltic Healthcare for Switzerland
Aiste Lörgen René Heule Green controlling
icv_lietuva@yahoo.de wpo consulting GmbH Karl-Heinz Steinke
rene.heule@wpoconsulting.ch karl-heinz.steinke@dlh.de
Committee chairmen
Dream Factory Healthcare for Austria Communication controlling
Prof. Dr. Péter Horváth Mag. DDr. Dietmar Ranftler Dr. Reimer Stobbe
phorvath@ipri-institute.com KABEG-Management Münchener Rückversicherungs AG
office@ranftler.co.at rstobbe@munichre.com
PR
Dr. Herwig R. Friedag Energy + water supply Modern budgeting
consult@friedag.com Ulrich Dorprigter (currently inactive)
ulrich.dorprigter@t-online.de Univ.-Prof. Dr. Ronald Gleich
PR executive European Business School
Hans-Peter Sander Specialist groups ronald.gleich@ebs.de
EastWestCom Business intelligence
presse@controllerverein.com Prof. Dr. Andreas Seufert Project controlling
Fachhochschule Ludwigshafen Dr. Dietmar Lange
Web editor am Rhein ICCON International Consulting
Brigitte Dienstl-Arnegger andreas.seufert@i-bi.de Cooperation GmbH
info@dietexterin.com projektcontrolling@controllerverein.de
Controlling and IFRS
Auditor Andreas Krimpmann Working capital management
Manfred Grotheer Krimpmann MBA - CPA Dr. Hendrik Vater
icv@grotheer.de icv@krimpmann.com hendrik.vater@dhl.com
13
15. Working groups
Working groups in Germany
North I
Matthias Wolfskeil Westfalen
mwolfskeil@quanto-gmbh.de Christiane Strathaus
chr.strathaus@googlemail.com
North II
Stephan Jockel Aix-la-Chapelle-Liège-Maastricht
Crane Payment Solutions GmbH Rainer Vieregge
stjockel@craneps.com r.vieregge@4egge4you.de
North III Rhine-Main
Joachim Jäger Anja I. Gondolf
Heinrich J. Kesseböhmer KG gondolf_ak-rhein-main@gmx.de Working groups in Austria
j.jaeger@kesseboehmer.de Austria I/Vienna South
Rhine-Mosel-Saar Walter Kurfürst
Mecklenburg Vorpommern Wilfried Schneider LKW-Walter
Dr. Antje Krey icv-ak-rms@co-and-bi.com kurfuerst@lkw-walter.com
antjekrey@googlemail.com
Rhine-Neckar Dr. Georg Zihr
Berlin I Matthias von Daacke zihr@wu-wien.ac.at
Dr. Jürgen Zeplin matthias.vondaacke@blanco.de
Dr. Zeplin Controlling & Personal Austria II
Managementberatung GmbH Stuttgart Prof. Dr. Martin Tschandl
info@drzeplin.de Dr. Olaf Leistert FH JOANNEUM
olaf.leistert@uos.de martin.tschandl@fh-joanneum.at
Berlin-Brandenburg
Bärbel Kuhn Heilbronn-Künzelsau Austria III
ALBA Group plc & Co. KG Rainer Linse Prof. Dr. Albert Mayr
icv-bbg.kuhn@web.de confidence consult GmbH Fachhochschule Steyr
rainer.linse@confidence.de albert.mayr@fh-steyr.at
Weser-Harz
Wolfgang Schneider Ulm Carinthia
schneider.gifhorn@gmx.de Erwin Ohnmacht Josef Mair
Wanzl Metallwarenfabrik GmbH josef.mair@heuberger.at
Saxony erwin.ohnmacht@wanzl.de
Dr. Katja Glaser Vorarlberg
Berufsakademie Sachsen Southwest Thomas Prugger
katja.glaser@ba-leipzig.de Udo Kraus thomas.prugger@kuechenreich.at
Hansgrohe SE
Thuringia udo.kraus@hansgrohe.com Vienna West
Thomas Gross Günther Pichler
icv@gross.or.at South I apc.consulting GmbH
Prof. Dr. Uwe Seidel g.pichler@greko.at
Franconia uwe.seidel@seidelmc.com
Klaus-Jürgen Scheuer Euroregion of Tyrol / South Tyrol
klaus-juergen.scheuer@quins.de Lake Constance/Allgäu Dr. Eva-Maria Dornauer
Dr. Friedhelm Großmann eva.dornauer@uibk.ac.at
West I 4Value Management Consulting GmbH
Dieter Wäscher fg@4value-konstanz.de Working groups in Switzerland
dieter.waescher@t-online.de Northwest Switzerland/Regio
Southern Bavaria Christian Baumgartner
West II Klemens Küstner Arcondis AG
Bernd Voss k.kuestner@t-online.de christian.baumgartner@arcondis.com
b.voss@voss-federn.de
Eastern Bavaria Zurich/East Switzerland
West III Walter Meissner Markus Lüscher
Martin Herrmann IBB-Management Beratung & Training Valvino GmbH
ak-west3@herrmann-controlling.de ibbwmeg@t-online.de markus.L@gmx.ch
14
16. Working group
Bosnia and Herzegovina
Slavko Simić Lublin
bono@blic.net Luiza Zaporowska
luiza.zaporowska@emperia.pl
Working group Bulgaria
Denko Yamboliev Poznań
denko@excite.com Dr Dariusz Gulczyński
dariusz.gulczynski@icv.pl
Working group Croatia
Jasmina Očko Szczecin
jasmina.ocko@kognosko.hr Aleksander Socha
aleksander.socha@ramirent.pl
Working group Estonia
Prof. Toomas Haldma Toruń
toomas.haldma@ut.ee Andrzej Derkowski
andrzej.derkowski@icv.pl
Working group Great Britain
Milena Heim Warszawa
milena.heim@gmx.net Karol Sikora
karol.sikora@icv.pl
Working groups in Hungary
Budapest 1 Wrocław
Ervin Nemesdy Honorata Ulatowska
nemesdy@mce.hu honorata.ulatowska@icv.pl
Budapest 2 Zielona Góra
Andreas Kovacs Małgorzata Lepak
akovacs@mcskft.hu malgorzata.lepak@icv.pl
Working group Italy Working groups in Romania
Claudio Zoldan Cristina Hodea
claudio.zoldan@bofrost.it cristina.hodea@gmail.com
Working group Lithuania Working group in Russia
Aiste Lörgen Kaliningrad
icv_lietuva@yahoo.de Valentin Usenkov
zhoom@mail.ru
Dr. Edita Gimžauskiené
edita.gimzauskiene@ktu.lt Hans-Peter Sander
presse@controllerverein.com
Working groups Poland
Gdańsk Working group in Serbia
Robert Panufnik Bojan Šćepanović
r.panufnik@vector.com.pl mcb@eunet.rs
Katowice Working group in Slovenia
Anna Jarkulisz Dragica Erčulj
anna.jarkulisz@arcelormittal.com dragica.erculj@crmt.com
Kraków Working group in Spain
Dorota Gołąb - Bełtowicz Ulrich Müller Bosom
dbeltowicz@bonifratrzy.krakow.pl ulrich.mueller.bosom@gmail.com
15
