Behavioral Controlling

The focus of the ideas workshop in 2011 and 2012:
What makes controllers (more) successful? | It depends on the behavior!

The Dream Car report of the Think Tank is available for free download:



Already in 1974, Albrecht Deyhle illustrated the controller-manager dialogue with a famous picture. Since Controlling is primarily behavioral management, it is, of course, crucial to what is happening "under the table". If you look around in practice, you find that the co-operation between the controller and the manager has the focus on the rational things - the "on the table". One is "rational" and does not even notice how that, what's happening "under the table", influences the controlling.


The ICV Board of Directors and the Think Tank have recognized the need to develop workable knowledge and make it available to practice. Important implications for the decision to investigate behavioral aspects of the controlling have provided new insights from psychology. They show that our rationality is often influenced by distortions.

The result of the efforts is the Dream Car report of the Think Tank in the ICV "What makes controllers (more) successful? This has three objectives:

  1. To summarize the most important findings on the real decision-making behavior of managers as the outcome of the formulation of behavioral rules for the controllers
  2. Development of design recommendations for the receiver-oriented information processing and supply for the controller
  3. Proposals for successful collaboration between manager and controller in the controlling process

In addition to the core team of the Think Tank, additional experts were involved in the preparation of the Dream Car report. The Think Tank thanks for the friendly support of:

  • Prof. Dr. Meike Tilebein, StuttgartUniversity
  • Dr. Hansjörg Neth, Max Planck Institute for Educational Research, Berlin
  • Anja Kreidler, Stuttgart University

The theoretical findings were enriched, as in the past year, by example from the corporate practice. It is a special pleasure that we were able to win for the first time companies from Austria, in addition to German company representatives. For the support we thank:

  • Deutsche Lufthansa AG
  • Hansgrohe AG
  • MAN Truck & Bus Österreich AG
  • SKF Österreich AG
  • TRUMPF Werkzeugmaschinen GmbH
  • voestalpine Stahl GmbH


The team at the Think Tank wishes you an interesting reading and new impulses for the daily controller work.