Competence Development in Controlling and Management Accounting

The book serves as a guideline for systemic personnel development in controlling and management accounting of nationally and internationally active companies based on a targeted development of competences. In particular, the challenges posed by digitalization and globalization are considered and substantiated with the help of empirical studies. The goals of systematic personnel development are the formation of high-performance teams in controlling as well as the identification of personal career paths on the way to top management tasks as CFO. The focus of the personnel development model is on the transfer of the competence-oriented development approach, which, in addition to the traditionally considered technical and methodological competences, also takes into account social and personal competences as well as additional digital and intercultural competences. The book is rounded off by methods to make an inventory of the current state, the definition of a target state to strive for, a discussion of suitable further training measures and a review of the level of competence achieved. The Content § Current developments in controlling § Necessity of competence orientation § Professional, methodological, social, personal and action competences § Digital and intercultural competences § Competence orientation and development § Determination of target and actual competences of controllers § Measures for competence development The Authors Prof. Dr. habil. Stephan Schöning is Professor of Business Administration and Finance in the School of Business at SRH University of Applied Sciences Heidelberg. Viktor Mendel is CEO and founder of Viktor Mendel Strategic Management Consultancy and an expert in competence management and modern leadership. This book is a translation of anoriginal German edition. The translation was done with the help of artificial intelligence (machine translation by the service DeepL.com). A subsequent human revision was done primarily in terms of content, so that the book will read stylistically differently from a conventional translation.