Competence Development in Controlling and Management Accounting: With Systematic Personnel Development to Success

✍ Scribed by Stephan Schöning, Viktor Mendel

• Publisher: Springer
• Year: 2023
• Tongue: English
• Leaves: 339
• Category: Library

✦ Synopsis

The book is considered a guideline for systemic personnel development in controlling of nationally and internationally active companies on the basis of a targeted development of competencies. In particular, the challenges posed by digitalization and globalization are considered and substantiated with the help of empirical studies. Employees and managers in controlling as well as HR managers in companies gain a deeper understanding of the necessity and the components of systematic personnel development. The goals 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 competencies, also takes into account social and personal competencies as well as additional digital and intercultural competencies. The book is rounded off by a survey of the current situation, the definition of a target situation to be aimed at, the discussion of suitable further training measures and the monitoring of the level of competency achieved, and illustrates concrete career concepts.

✦ Table of Contents

Preface
About the Authors
Contents
List of Figures
List of Tables
1: Introduction
1.1 Background
1.2 Objectives of the Book
1.3 Structure of the Book
2: Developments in Controlling as a Basis for the Necessity of Competence Orientation
2.1 Controlling
2.1.1 Approach to the Concept of Controlling
2.1.1.1 Preliminary Remarks on the Concept of Controlling and Controller
2.1.1.2 Origin of Controlling
2.1.2 Tasks and Objectives of Controlling
2.1.2.1 Approaches to the Task Definition of Controlling
2.1.2.2 Definition of the Tasks of Controlling
2.1.2.3 Objectives of Controlling
2.1.2.4 Relationship between Controlling and Planning
2.1.3 Dimensions of Controlling
2.1.4 Development of Controlling as a Reflection of Changing Requirements
2.1.4.1 Early Evolutionary Development of Controlling
2.1.4.2 Consequences of Organization-Related Changes in Companies for Controlling
2.1.4.3 Detailing and Specialization in Controlling
2.1.4.4 Requirement of Controlling for Plan Coordination
2.1.4.5 Regulatory Requirement of a Controlling System
2.1.5 Organizational Aspects of Controlling
2.1.5.1 Organizational Integration of Controlling
2.1.5.2 Differentiation of Controlling from other Departments
2.1.5.3 Planning and Controlling Process
2.1.5.4 Realization of the Tasks of Controlling
2.2 Controller
2.2.1 Tasks of the Controller
2.2.2 Role Models of Controlling
2.2.3 Further Development of the Controller into a Business Partner and Change Agent
2.2.4 Tasks of Strategic and Operational Controllers
2.3 Relevant Challenges for Controlling
2.3.1 Internationalization and Globalization
2.3.1.1 The Concept of Internationalization and Globalization
2.3.1.2 Effects of Internationalization and Globalization on Controlling Contents
2.3.1.3 Effects of Internationalization and Globalization on Controlling Instruments
2.3.1.4 Effects of Internationalization and Globalization on Controlling Activities
2.3.1.5 Different Tasks and Hierarchical Arrangement of Controllers as a Challenge of Internationalization
2.3.2 Digitization and Digitatlization
2.3.2.1 Concept of Digitization and Digitalization
2.3.2.2 Digitization and Digitalization
2.3.2.3 Megatrends and Digital Controlling
2.3.2.4 Big Data and Artificial Intelligence
2.3.2.5 Effects of Digitization and Digitalization on Controlling
2.3.2.5.1 Digitization- and Digitalization-Related Changes in Coordination Processes in Companies and Consequences for Controllers
2.3.2.5.2 New Opportunities for Controlling through Digitization and Digitalization
2.3.2.6 Consequences of Digitization and Digitalization for Competences in Controlling
2.4 Controller Roles of the Future
2.4.1 Changed Requirements for Controllers
2.4.2 Complementing and Differentiating the Role Models of Controllers
2.4.3 Requirement of Competence Development for Controllers
3: Basics of Competence Orientation
3.1 Concept of Competence in General
3.1.1 Approach to the Concept of Competence
3.1.2 Distinction from Related Constructs
3.2 Competences Related to Professional Human Resources Development
3.2.1 The Concept of Competence in Personnel Development
3.2.2 Relevance of Competences in Human Resources Development
3.3 Categorization of Competences (Competence Profiles)
3.3.1 Basics of the Competence Categories
3.3.2 Classification of Professional Competences
3.3.3 Competence Atlas according to Heyse and Erpenbeck
3.3.4 Network of Competences
3.4 Competences in Detail
3.4.1 Action Competence as a Superordinate Competence
3.4.2 Professional Competences
3.4.3 Methodical Competences
3.4.4 Social Competences
3.4.5 Personal Competences
3.4.6 Intercultural Competences as a Special Feature of Supranationally Active Companies
3.4.6.1 Basics of Intercultural Competences
3.4.6.1.1 Concept of Culture and Intercultural Competence
3.4.6.1.2 Need to Develop Intercultural Competences
3.4.6.2 Operationalization of the Concept of Culture
3.4.6.2.1 Hofstede’s Cultural Dimensions
3.4.6.2.2 Communication-Oriented Differentiation of the Concept of Culture by Hall
3.4.6.2.3 Relationship-Oriented Concept of Culture according to Trompenaars
3.4.6.3 Exemplary Demonstration of the Characteristics of Intercultural Differences
3.4.6.3.1 Comparison of Germany and France
3.4.6.3.2 Comparison of Germany and Turkey
3.4.6.3.3 Three-Country Comparison of Germany, France and Turkey in Terms of Controlling
3.4.6.4 Development of Intercultural Competences
3.4.6.4.1 Phases in the Development of Intercultural Competences
3.4.6.4.2 Practical Example of the Need for Intercultural Competences: Takeover of the WMF Group by SEB
3.4.7 Digital Competences
3.4.7.1 Identifying Relevant Digital Competences as a Challenge
3.4.7.2 Overview of Potentially Relevant Digital Literacies
3.4.7.3 Segmentation of Individual Digital Competences
3.5 Competence Measurement
3.5.1 Basic Principles for Setting Competence Levels
3.5.2 Learning Objective Taxonomy according to Bloom
3.5.3 The SOLO Taxonomy according to Biggs
3.6 Competency Models and Competence Profiles in the Context of Competence Development
3.6.1 Competency Models
3.6.1.1 Preliminary Remarks on Competency Models
3.6.1.2 Definition and Fields of Application of Competency Models
3.6.1.3 Classification of Competency Models
3.6.1.4 Development Process for the Design of Competency Models
3.6.2 Competence Profiles to Identify Development Needs
3.6.3 Presentation and Design of Competency Models
3.6.4 Competence Development
3.6.5 Interim Conclusion on the Need for Competency Models
4: Controller Competency Model
4.1 Overview of the Components of a Controller Competency Model
4.2 Definition of Role Models for Controllers
4.3 Determination of the Required Competences
4.3.1 Overview of Competence Areas and Methods for Determining Competences
4.3.2 Excerpt from a Study for the Determination of Professional and Methodical Controller Competences
4.3.2.1 Empirical Study on Professional and Methodical Controller Competences
4.3.2.2 Identification of Professional and Methodical Competences
4.3.2.2.1 Conducting the Expert Interviews
4.3.2.2.2 Design and Implementation of the Online Survey
4.3.2.2.3 Participants in the Online Survey
4.3.2.2.4 Results of the Online Survey
4.3.2.2.4.1 Professional Competences
4.3.2.2.4.2 Methodical Competences
4.3.2.2.4.3 Interdisciplinary Competences
4.3.2.2.5 Summary of the Results of the Study on Professional and Methodical Competences
4.3.3 Identification of Personal Controller Competences
4.3.4 Identification of Social Controller Competences
4.3.5 Excerpt from a Study to Determine Intercultural Controller Competences
4.3.5.1 Empirical Study on Intercultural Controller Competences
4.3.5.1.1 Structure of the Study and Questions Asked
4.3.5.1.2 Design and Implementation of the Online Survey
4.3.5.1.3 Participants in the Online Survey
4.3.5.1.4 Results of the Online Survey
4.3.5.1.4.1 Identification of Intercultural Challenges
4.3.5.1.4.2 Comparison of the Results of the Online Survey with Hofstede’s Results
4.3.5.1.4.3 Individual Results of the Online Survey on the Cultural Dimensions according to Hofstede
4.3.5.1.4.4 In-Depth Analysis of the Results of the Online Survey on Hofstede’s Cultural Dimensions
4.3.5.2 Determining the Intercultural Target Competences of Controllers
4.3.6 Extract from a Study for the Identification of Digital Controller Competences
4.3.6.1 Narrowing down Potential Digital Competences with the Help of Expert Interviews
4.3.6.2 Validation of the Results by Means of an Online Survey
4.3.6.2.1 Design and Implementation of an Online Survey
4.3.6.2.2 Participants in the Online Survey
4.3.6.2.3 Results of the Online Survey on Digital Competences
4.3.7 Summary of the Required Current Competences
4.3.7.1 Professional Competences
4.3.7.1.1 Controller Competences
4.3.7.1.2 Interdisciplinary Competences
4.3.7.2 Methodical Competences
4.3.7.3 Digital Competences
4.3.7.4 Personal Competences
4.3.7.5 Social Competences
4.3.7.6 Intercultural Competences
4.4 Competence Wheels as an Illustration of the Interaction of Controller Competences
4.4.1 Use of the Results for a Controller Competency Model
4.4.2 Modification of the Competence Wheel by Digital Competences
4.5 Definition of the Target Competence Profiles per Role Model
4.5.1 Overview of the Target Competence Profiles
4.5.2 Target Competence Profiles per Role Model
4.5.2.1 Target Competence Profile of the Analyst
4.5.2.2 Target Competence Profile of the Supervisor
4.5.2.3 Target Competence Profile of the Business Partner
4.5.2.4 Target Competence Profile of the Change Agent
4.5.2.5 Excursus: The CFO – A Development Option for Controllers
4.5.2.5.1 Scope of Tasks
4.5.2.5.2 Target Competence Profile of the CFO
4.6 Identification of Current Competences and Potential Assessment of Development Opportunities
4.6.1 Overview of Competence Measurement Methods
4.6.2 Structured Interview
4.6.3 360° Feedback
4.6.4 Development Center
4.6.5 Work Samples
4.6.6 Personality Tests
4.6.6.1 Introduction to Personality Tests in Management Diagnostics
4.6.6.2 Selection Criteria for Personality Tests in Management Diagnostics
4.6.6.3 CAPTain Test®
4.6.6.3.1 Introduction to the CAPTain Test®
4.6.6.3.2 The Most Important Components of CAPTain Test®
4.6.6.3.3 The CAPTain Test® as a Basis for Evaluations
4.6.6.4 CAPTain Potential Analysis
4.6.6.4.1 Carrying out the CAPTain Potential Analysis
4.6.6.4.2 Examples of Pairwise Comparisons from the CAPTain Potential Analysis Questionnaire
4.6.6.4.3 Examples from the CAPTain Self-Assessment Questionnaire
4.6.6.4.4 Drawing Up a Profile of Requirements
4.6.6.4.5 Evaluations
4.6.6.5 Carrying Out the Identification of Current Competences
4.6.6.5.1 Target Person
4.6.6.5.2 Numerical Evaluation of the Overall Results
4.6.6.5.3 Extracts from the Comments and Interpretations of the Objective CAPTain Results
4.6.6.5.4 Comparison of the Self-Assessment (Self-Image) and the Objective CAPTain Result
4.6.6.5.5 Comparison of the Objective CAPTain Results with the Requirements in the Competency Model
4.7 Performance/Potential Assessment on Development Opportunities
4.7.1 Need for Performance/Potential Assessment
4.7.2 Performance Analysis
4.7.3 Potential Assessment
4.7.3.1 Objectives of the Potential Assessment
4.7.3.2 Potential Performance Portfolio
4.8 Tools for Developing Competences and Conducting Performance Reviews
4.8.1 Overview of Tools for Developing Competences
4.8.2 Description of Selected Development Actions to Address Competence Gaps
4.8.2.1 Reasons for the Lack of Competences
4.8.2.2 Competence Development on the Job
4.8.2.3 Competence Development on the Job
4.8.2.4 Individual Career Planning and Coaching
4.8.2.5 Other Tools for Competence Development
4.8.2.6 Recommended Areas for Development Based on the CAPTain Results
4.8.2.7 Case Study for the Practical Implementation of CAPTain Analysis Results
4.8.2.7.1 Analysis Results and Development Impulses
4.8.2.7.2 Individual Development Plan
4.8.3 Special Training for Intercultural Competences
4.8.3.1 Goals and Development of Intercultural Trainings
4.8.3.2 Systematization of Intercultural Trainings
4.8.3.3 Basic Structure of Intercultural Training Programs
4.8.3.4 Presentation and Evaluation of Selected Training Methods
4.8.3.4.1 Culture-Specific Informational Training
4.8.3.4.2 Culture-Independent Informational Trainings
4.8.3.4.3 Culture-Specific Interaction-Oriented Trainings
4.8.3.5 Cross-Cultural Interaction-Oriented Trainings
4.8.3.5.1 Description of Cross-Cultural Interaction-Oriented Trainings
4.8.3.5.2 Assessment of Cross-Cultural Interaction-Oriented Trainings
4.8.3.6 Selecting Appropriate Intercultural Training Provision
4.8.3.6.1 Basic Decision Criteria
4.8.3.6.2 Orientation of Intercultural Competence Training for Controllers
4.9 Carrying Out Performance Reviews after Development Interventions
4.9.1 Aspects of Performance Monitoring
4.9.2 Measuring Personal Learning Outcomes
4.9.3 Measurement of Economic Benefits
5: Concluding Remarks
Bibliography