WHU CONTROLLER PANEL in cooperation with the ICV

The WHU Controller Panel was founded in cooperation with the ICV in 2007 and since then has offered scientifically sound analyzes and practice-relevant benchmarks on all important facets of controlling. It is led under the joint directorship by Prof. Dr. Marko Reimer, Prof. Dr. Utz Schäffer und Prof. Dr. Dr. h. c. Jürgen Weber. Over 1,000 members regularly take part in the studies.

The regular survey on relevant longitudinal topics enables statements about development of controlling in the German-speaking area (Germany, Austria, Switzerland). Studies highlight both current trends and core controlling issues.

Are you interested in the results and analyzes of the WHU Controller Panel? Then register at

Membership is free and can be canceled at any time. You are invited to participate in a study three times a year; answering the online questionnaire usually takes about 10 minutes. The surveys are anonymous and all information is kept strictly confidential.


  • Prof. Dr. Marco Reimer
  • Prof. Dr. Utz Schäffer
  • Prof. Dr. Dr. h. c. Jürgen Weber


WHU - Otto Beisheim School of Management
Institute of Management Accounting and Control (IMC)


Topics WHU Controller Panel 2020

  • Controller in focus: salary, performance appraisal and roles
  • 1. Flash study on the corona crisis: How do CFOs and controllers currently assess the situation in their companies? (March 2020)
  • 2. Flash study on the corona crisis: How do CFOs and controllers currently assess the situation in their companies? (May 2020)
  • 4. WHU future study: The future topics of controlling Risk Management and Resilience
  • Risk Management and Resilience


Results 2019

Every second CFO anticipates a weaker economy in 2019. The CFOs in the automotive industry as well as in plant and mechanical engineering are particularly skeptical. Here, 93 and 56 percent expect a downturn. Reason: political instability and rising interest rates.

In 2019, 74 percent of the companies surveyed will focus on the product portfolio. Objective: reduce costs and meet customer needs. Other important fields of action:

  • Production
  • Controlling & Finance
  • Sales & Marketing
  • Purchasing

Working Capital Management is also mentioned as a focus factor more often than in previous years. That too underscores the expectation of a downturn. For Prof. Dr. Heimo Losbichler, Chairman of the ICV, it is obvious: "Controlling is a key element of successful corporate management in the upswing and in the downswing".



The Operation Efficiency Radar by the ICV and Roland Berger analyzes in the previous year the company plans for the coming year. The resulting levers are worked out as important decision-making aids for CFOs and heads of controlling.

The Study as a PDF download

Solving corporate planning in the community - ICV and Thinking Networks AG


Study by the ICV and the Thinking Networks AG. 

Update #1: Status quo in corporate planning
Read the following content here:

  • Planning becomes more dynamic
  • Planning is teamwork
  • The departments have power
  • German controlling is lagging slightly behind
  • This is where the planning shoe pinches
  • Planning matters

If you click here you open a new page by the ICV Study Partner Thinking Networks - in GERMAN

Update #2: Focus on decentralized planning in organizations
Read the following content here:

  • Excel the popular all-purpose weapon for cross-departmental data collection
  • Connecting data - Mission Impossible?
  • Controlling remains critical
  • Planning takes time

If you click here you open a new page by the ICV Study Partner Thinking Networks - in GERMAN

Update #3: The Cloud Option
Read the following content here:

  1. Cloud becomes normal

  2. Cloud potential in sight

  3. Private vs. business cloud

If you click here you open a new page by the ICV Study Partner Thinking Networks - in GERMAN

Hackett Study 2021: The new digital world-class finance standard

Added value for financial organizations through cloud, RPA and smart analytics

The Hackett Group benchmarks have been the reference parameters for globally active companies in the area of ​​business unit performance for decades. "World Class Performance" has been the standard so far. In order to take into account the current developments and effects of the digital transformation, the ICV corporate member Hackett Group has raised the bar to a new level: The Digital World-Class Finance Standard. A current Hackett Study provides information on how the new standard can be achieved and what advantages can be achieved. To this end, around 200 large international companies with sales of over one billion US dollars were examined, mostly via benchmarking, but also in projects ̶ the proportion of European companies is around 40 percent, including leading DAX and MDAX companies.

The central finding: digitization measures significantly increase the efficiency and effectiveness of financial organizations, added value is achieved through the cloud, RPA and smart analytics.

You can download the study here

GREEN CONTROLLING Study of the ICV expert work group

The study by the ICV expert work group group Green Controlling takes a close look at the status and the challenges of integrating ecological and social aspects into controlling, from the point of view of controlling practice, especially taking into consideration that the ICV Think Tank has already dealt with the topic "Green Controlling" since 2010. In this respect, the study also sheds light on the development and status quo in the period from 2010 to 2015.


Im Video werden die Ergebnisse der Studie "Unternehmensplanung als Gemeinschaft lösen" vorgestellt. Sie wurde in Kooperation der Thinking Networks AG und des ICV durchgeführt. Mehr als 150 TeilnehmerInnen aus dem deutschsprachigen BI Markt wurden dafür befragt. Die Studie leistet damit einen empirischen Beitrag zum Stand der Unternehmensplanung. Erhoben wurden die Daten im September/Oktober 2019. 

Inhalt dieser Seite

Regular studies

Hackett Study 2021: The New Digital World-Class Finance Standard

Green Controlling Study of the ICV expert work group


ICV Literature

ICV publication series and ICV White Papers


Podcasts from the ICV events, ICV awards, from ICV members, ICV partners and more. 

Benchmarking by the ICV and SAP

In cooperation with SAP, the ICV offers you a survey with subsequent individual evaluation and optimization suggestions for your financial and controlling processes. The first survey is over. We will inform you as soon as the next opportunity to participate is available.