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Was Controller von Odysseus lernen können

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  • Ahrens, Volker

Abstract

Controller scheinen sich untereinander oft mit der Frage zu beschäftigen, welche Rolle sie in Unternehmen spielen und welche Aufgaben von ihnen zu erledigen sind. Der vorliegende Beitrag beobachtet diese Diskussion zum einen vom Standpunkt eines Außenstehenden aus und zum anderen aus einer systemtheoretischen Perspektive. Ausgehend von der Frage, inwieweit Controlling angesichts von Komplexität, daraus folgender Selbstreferenz und operativer Geschlossenheit sozialer Systeme überhaupt möglich ist, werden systemische Interventionskonzepte vorgestellt, die schließlich auch zu einer Positionierung des Controllings in Organisationen beitragen können.

Suggested Citation

  • Ahrens, Volker, 2015. "Was Controller von Odysseus lernen können," Arbeitspapiere der Nordakademie 2015-04, Nordakademie - Hochschule der Wirtschaft.
  • Handle: RePEc:zbw:nordwp:201504
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    1. Taylor, Frederick Winslow, 1911. "The Principles of Scientific Management," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, number taylor1911.
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    Cited by:

    1. Ahrens, Volker, 2018. "Die zukünftige Bedeutung der REFA-Methodenlehre im Rahmen von Industrie 4.0," Arbeitspapiere der Nordakademie 2018-01, Nordakademie - Hochschule der Wirtschaft.
    2. Ahrens, Volker, 2019. "Systemic conception of controlling," Arbeitspapiere der Nordakademie 2019-01, Nordakademie - Hochschule der Wirtschaft.

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