Icv bulletin october 2012


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Icv bulletin october 2012

  1. 1. International Controller Association In this issue:  Does the ICV have an influence on the behavior of its mem- bers?  Great Britain—WG London started!ICV Bulletin | October 2012  One-page-only in Poland 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 Representatives of the ICV Board at the ceremony about it - be the witness how the ICV history in Great Britain begins! 40th birthday of the Controller Akademie Another interesting topic is the List of International Ex- Just in July we wrote about the history of perts of the ICV. We reported about this interesting initia- the ICV. And this month Controller tive in the last issue of the Bulletin. It’s nice to announce Akademie – an institution that ICV is very that the idea actually works! A meeting of the work close connected to— celebrates its 40th birth- group Lublin, Poland took place on October 11-12, 2012 day. The ceremony took place on Sunday Octo- and the guest was Dr. Herwig Friedag. And one of the ber 7, 2012 in the Kaiserin Elisabeth Golfhotel by the experts during the first meeting of the work group Lon- Lake Starnberg, nearby Munich. don was Dr. Walter Schmidt who will also be an expert on the coming meeting of the work group Poznan, Po- Controller Akademie was registered on October 21, land (in November). 1972 and since then hunderts of seminars and trainings have taken place. As always we will invite you to interesting events organ- ized by the ICV and our partners. There are still places We wish Controller Akademie all the best! 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 Controller Congress 1980, an event organized together ICV Board Member by Controller Akademie and the International Controller Verein www.controllerverein.com Controlling - Creating Future Publisher: International Controller Association ICV | Poznań Office
  2. 2. ICV Bulletin | October 2012Does the ICV have an influence on the behavior of its members?by Jürgen WeberThe 2nd of December 2001 in the U.S.: the internationallyoperating energy company Enron has announced its bank-ruptcy due to numerous balance sheet manipulation. In thenext years it was followed by financial scandals around theworld, including the insolvency of, for example, WorldComand Parmalat after. At the center of accusation are ac-countants and controllers who through unethical and illegalactivity 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 ethicalcomponent in the controller profession can be seen. Inthose are international prominent form and also the con-troller association like the Chartered Institute of Manage-ment Accountants (CIMA) and the Institute of ManagementAccountants (IMA) included. They always emphasize that However, the connection between the knowledge of thetheir members are dedicated to the Code of Ethics and Controller Statements and the tendency to behave unethi-such unethical behavior at the beginning of the 21st cen- cally can be found - and it is negative! Mere membership oftury is hardly possible. the ICV still does not make an ethical controller. Rather, there is a conflict between the essence of theA code of ethics does not exist in the German controlling controlling and the guidelines on G!!!sector. Here controller could and can fall back on the Con- good con- troller work - LINtroller Statements of ICV. Therefore, can the knowledge of namely, the Con-the Controller Statements as a hygiene factor be seen on ROL troller Statements - the waythe way to ethically operating controller? This of ethical and responsible controlling. BALLquestion is investigated with WHU Con- Therefore, in the future ICV should work totroller Panel (especially thank increase the awareness of the Controller Statementsto Keke Hiller who THE among its members. KEEPpre-pared thesestate- ments) in a sur- A pleasant side effect of - as a further result of the study – isvey con- ducted among more than a positive relationship between the knowledge of the Con-850 control- lers recently. Here an influence on troller Statements and the identification with the controllerunethical behavior was examined. Firstly, if the member- profession. In this sense those controllers that have bettership of ICV have an influence on the person (yes; no) and, knowledge of the Controller Statements, have higher affilia-secondly, the state of knowledge of the Controller State- tion with the controller profession.ments (widely known; little known; not known). We haveconcentrated on a particular form of unethical behavior thatis ultimately responsible for the aforementioned scandals: ICV with the Controller Statement is also a successful anIt is about an unethical behavior that the company - at influential compendium. Although, compared to the code ofleast in the short term - uses (such as a concealment of ethics, an ethics component is less developed here, theinformation harmful to the company or deliberate exag- controller statements still show the desired effect. Based ongeration in order to make the company look good). Lining a large data collection from WHU Controller Panel could behis own pocket, the controller was not seen by us. told that a better understanding of the Controller Statements not only lead to more ethical and responsible controlling, butThe results generally fall out for the ICV very well. There also increases the identification with the controller profes-was of course no connection between the ICV membership sion.and the tendency of the controller to behave unethically.Autor: 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: juergen.weber@whu.edu© International Controller Association ICV | Poznań Office
  3. 3. ICV Bulletin | October 2012 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.On 11/12 October a new work group was born – the firstwork group outside continental Europe, the first work groupin the United Kingdom. This first meeting was a joint effort offinance and communication professionals. An expert lectureon Communication Controlling, given by Prof. Tom Watson,Professor of Public Relations at Bournemouth Universityand Dr Kerstin Liehr-Gobbers from Reputation Inc, attractedalmost 20 people (half of them business communicators) onthe first day. They presented Communication Controlling asa total approach to communication performance manage-ment that is aligned with corporate objectives. 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.On the second day two top-class speakers explained how a The audience was very international – from Germany, Italy,controller can develop a strategy (Bernard Marr, The Advan- Bulgaria, of course from the UK and even from Saudi Ara-ced Performance Institute) and successfully implement it bia. One colleague came from Jeddah especially to join thatapplying a balanced scorecard (Walter Schmidt, member of first meeting.the ICV board and work group Berlin-Brandenburg and also 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 BerlinCOMING SOON IN THE ICV! 3. November 15, 2012, Bonn, GermanyOne of the most important events in this autumn is the 8. CAB Controlling Advantage BonnTop Management Conference where the Board and Re-gional Delegates will discuss the future of the ICV. The 4. November 23, 2012, Steyr, AustriaDelegates will present their regions, but also talk about 11. CIS Controlling Insights Steyrtopics: New CMS system of the ICV Homepage 5. November 29, 2012, Ehningen, Germany Company members in the ICV 10. CCS Controlling Competence Stuttgart Requirements for the leaders You’re more than welcome! Strategic development of the ICV© International Controller Association ICV | Poznań Office
  4. 4. ICV Bulletin | October 2012 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, isclose to our hearts.The List of International Experts is accessible for the lead-ers of not German speaking work groups, so that theycould invite people from this list to their meetings. Thetravel and accommodation costs will be of course beard bythe members of these work groups. We hope all workgroup leaders will use this opportunity.Dr. Walter Schmidt was already a quest at the first meetingof the work group London, Great Britain and will be also anexpert at the meeting of the work group Poznan, Poland inNovember (topic: Modern Budgeting). Dr. Herwig Friedag,again, is on oct. 19th in Sofia, Bulgaria.All work groups that would like to invite an expert froma br oad sho uld c on tac t A nna W łoda rc zyk :anna.wlodarczyk@icv.pl.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.:Many participants at the WG Lublin Meet- files and compress them to a short report. For me it was really astonishing how quickly and professionally my Polishing, Poland friends could carry the task out.one-page-only in Zamosc After dinner – we all had accommodation in a beautiful hotelby Dr. Herwig Friedag – we could play bowling together and talk a lot – some of us till 2.00 in the morning – a very active work group!On October 11, 2012 the work group Lublin, Poland met inZamosc for its 14th meeting on a large scale: almost 30 The Friday morningcontrollers arrived to discuss together the topic of one-page- was dedicated to aonly - reporting on only one page. Reports are a part of con- discussion about mosttroller’s everyday life – that’s why the participants showed important tasks of amuch interest to discuss the problem together, get to know report, about takingdifferent points of view and introduce new ideas to their individual goals ofwork. report‘s recipient into consideration as wellZamosc, hometown of Rosa Luxemburg and also (a nearby as about demonstrat-village) the former president of Germany Horst Köhler lies in ing own ideas for anthe half way between Warsaw and Cracow. But about the one-page-only-report.half of this way while going by car means using regional Group works brought following topics closer to the partici-roads and a travel of 5 hours. Zamosc itself has a beautiful pants:restored old town – world cultural heritage since 1992.  How much does a normal monthly report cost in myFor it’s usual in Poland, the work group met on Thursday company?afternoon. At the beginning all participants had a task from  Seven most important goals and suitable indicatorsthe head of the work group: they had to analyze two Excel 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.© International Controller Association ICV | Poznań Office
  5. 5. ICV Bulletin | October 2012In this issue the caricature of the series presenting theMembers of the ICV Board with tongue in cheek. Afterthe Chairman Siegfried Gänβlen it’s Prof. Dr. HeimoLosbichler’s turn.Your Bulletin Team—in the hope that the Board sense ofhumor...The ICV with whole his heart!By Prof. Albert MayrProf. (FH) DI, Dr. Heimo Losbichler: Executive Chairmanoft he ICV, Chairman oft he IGC, professor StellvertretenderVorsitzender des ICV, Vorsitzender der IGC, Professor andAcademic Programm Director at the University of AppliedSciences Upper Austria, Faculty for Management.Workaholic and a loving father!The best time to work for Heimo Losbichler is the momentafter he puts his children to bed. He wrote many of his publi-cations in that time, with his mail he deals not rarely alsoafter 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 youknow that in spite of his high work pensum he’s alwaysthere for them.Similar see him his students at the university– a supportingbut also a demanding professor, his door are always open Sport as a balance to workfor personal requests. Everybody who has the privilege tohave lectures with him appreciates his great didactic skills. In the rare moments that he has for private life he’s a keenHe knows how to explain complex contents in a simple and runner all the year around (last year 1800 km). During sum-well understandable way. At the Faculty for Management of mer holidays you can meet him by the Lake Garda windsurf-the University of Applied Sciences Upper Austria there are ing and in winter with his family on a ski run. Probably hisonly few others who show as brilliant evaluation path in his wife skies even better than he does, what must mean some-seminars as he does. Controllers who heard him as a thing – some years ago he was the mayor of Steyr. It’s saidspeaker by ICV-events know what I have in mind. that in his youth he used to play ice hockey and he body checked a lot but also scored a lot.“A man who likes taking responsibility“ The ICV with whole his heartHeimo Losbichler was born in 1965 in Steyr, Austria. Hegraduated from Higher Technical Institute (HTL Steyer) Heimo Losbichler has been connected to the ICV since thethere. Later he studied business information technology in beginning of his career. During the time in Austrian Indus-Linz where he also wrote his dissertation. The first station of tries Manfred Blachfellner and Wolfgang Berger-Vogel werehis career was the biggest Austrian concerns back then his mentors. At the beginning, as an ICV member yet he ranowning Austrian Industries. He managed the task so well the work group Austria III since 2001. Further stations werethat he received the job to build controlling in one of the the role of regional delegate Austria and ICV Board memberbiggest Austrian construction company. After that he was since 2005.one of professors responsible for preparing new courses atthe University of Applied Sciences Upper Austria. He devel- The one who knows him knows that he’s dedicated to theoped the course “e-Business” and later – bachelor and mas- ICV with whole his heart. “Controlling Insights Steyr“ withter course “Controlling, accounting and finance”. 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 theOnly few people have so much engagement and awareness sake of the ICV. His main goals for the next years is furtherof responsibility as he does in what he works on. That’s why making the ICV the main address for controlling compe-he’s been chosen to Dean of the Faculty for Management. tence internationally and establishing the controlling under-One who knows high school environment knows also that standing of the ICV as an international dominating standardthe function might bring much work and much criticism – but by the IGC.not much money. This function demands leadership skillsand much integration ability. We wish him all the best!© International Controller Association ICV | Poznań Office
  6. 6. ICV Bulletin | October 2012The ControllerPreis 2013 to be Controlling-NachwuchsPreis ICV Mission Statementtaken 2012International Controller Association The ICV being a non-commerciallyis starting advertising for Controller There are 12 thesis’ and disserta- oriented association is the biggest-Preis 2013. Everybody can com- tions submitted for Controlling- controller organization in Europe.pete by submitting your controlling NachwuchsPreis 2012 – a price forsolutions. young professionals. Awarded will be innovative and practical ideas. ICV Key Objectives Compete with your final assign- ment! The price will be awarded on The ICV as an active October 27, 2012 in Berlin. The reward – 4 000 EUR is founded by international network Haufe-Verlag and Haufe-Akade- enhances the function mie. of practically applied controlling and the roleChallenge your colleagues in the More about the ICV awards: http:// of the controllercompetition and face the decision www.controllerverein.com/ in the responsibilityof our competent judges! Awards.158549.html for successfulMore about the ICV awards: http://www.controllerverein.com/Awards.158549.htmlAll work groups in non-German speaking countriesBosna and HercegovinaSlavko Simićbono@blic.netBulgaria PolandDenko Yamboliev Gdańsk Warszawadenko@excite.com Robert Panufnik Karol Sikora r.panufnik@vector.com.pl karol.sikora@icv.plCroatiaJasmina Očko Katowice Wrocławjasmina.ocko@kognosko.hr Anna Jarkulisz Honorata Ulatowska anna.jarkulisz@arcelormittal.com honorata.ulatowska@icv.plGreat BritainMilena Heim Kraków Zielona Góramilena.heim@gmx.net Dorota Gołąb-Bełtowicz Małgorzata Lepak dbeltowicz@bonifratrzy.krakow.pl malgorzata.lepak@icv.plEstoniaToomas Haldma Lublin Romaniatoomas.haldma@ut.ee Paweł Rafalski Cristina Hodea pawel.rafalski@solet..pl cristina.hodea@gmail.comLithuaniaEdita Gimžauskienė Łódź Russiaedita.gimzauskiene@ktu.lt Karolina Zielińska Valentin Usenkov karolina.zielinska@icv.pl zoom@mail.ruHungaryBudapest 1 Poznań SerbiaErvin Nemesdy Dariusz Gulczyński Bojan Šćepanovićnemesdy@mce.hu dariusz.gulczynski@icv.pl mcb@eunet.rsBudapest 2 Szczecin SloveniaAndreas Kovacs Aleksander Socha Dragica Erčuljkovács@mcskft.hu aleksander.socha@ramirent.pl dragica.erculj@crmt.comItaly Toruń SpainClaudio Zoldan Andrzej Derkowski Ulrich Müller Bosomclaudio.zoldan@bofrost.it andrzej.derkowski@neuca.pl ulrich.mueller.bosom@gmail.comImprint Editing International Controller AssociationPublisher and Copyrights: Brigitte Dienstl-Arnegger ICV Office Poland Dr. Herwig Friedag Ul.Fredry 7/1International Controller Association 61-809 Poznań PLPublic Relations Committee Dr. Adrianna Lewandowska Phone/Fax +48 61 853 20 10 Hans-Peter Sander Mail: anna.wlodarczyk@icv.pl Anna Włodarczyk