IDEAS home Printed from
   My bibliography  Save this paper

Was Controller von Odysseus lernen können


  • Ahrens, Volker


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

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    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.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alina Mirela Teacu (Parincu), 2019. "Neuromanagement – the Impact of Neuroscience on the Organizational Performance," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 487-493.
    2. David Vallat, 2015. "Une alternative au dualisme État-Marché : l’économie collaborative, questions pratiques et épistémologiques," Working Papers halshs-01249308, HAL.
    3. Jeremy Atack & Robert A. Margo & Paul Rhode, 2020. "‘Mechanization Takes Command’: Inanimate Power and Labor Productivity in Late Nineteenth Century American Manufacturing," NBER Working Papers 27436, National Bureau of Economic Research, Inc.
    4. Ilzetzki, Ethan & Simonelli, Saverio, 2017. "Measuring productivity dispersion:Lessons from counting one-hundred million ballots," LSE Research Online Documents on Economics 86150, London School of Economics and Political Science, LSE Library.
    5. Alpenberg, Jan & Paul Scarbrough, D., 2018. "Trust and control in changing production environments," Journal of Business Research, Elsevier, vol. 88(C), pages 527-534.
    6. Fracarolli Nunes, Mauro & Lee Park, Camila & Shin, Hyunju, 2021. "Corporate social and environmental irresponsibilities in supply chains, contamination, and damage of intangible resources: A behavioural approach," International Journal of Production Economics, Elsevier, vol. 241(C).
    7. François Silva & Charles-Philippe Mourgues, 2020. "Les managers : mercenaires ou missionnaires," Post-Print hal-03083893, HAL.
    8. Udo Milkau, 2017. "Risk Culture during the Last 2000 Years—From an Aleatory Society to the Illusion of Risk Control," IJFS, MDPI, vol. 5(4), pages 1-20, December.
    9. N. I. Fisher & V. N. Nair, 2009. "Quality management and quality practice: Perspectives on their history and their future," Applied Stochastic Models in Business and Industry, John Wiley & Sons, vol. 25(1), pages 1-28, January.
    10. Diwas Singh KC & Bradley R. Staats, 2012. "Accumulating a Portfolio of Experience: The Effect of Focal and Related Experience on Surgeon Performance," Manufacturing & Service Operations Management, INFORMS, vol. 14(4), pages 618-633, October.
    11. Lise Arena & Anthony Hussenot, 2021. "From Innovations at Work to Innovative Ways of Conceptualizing Organization: A Brief History of Organization Studies," Post-Print hal-03290300, HAL.
    12. Vimpari, Jussi & Junnila, Seppo, 2017. "Evaluating decentralized energy investments: Spatial value of on-site PV electricity," Renewable and Sustainable Energy Reviews, Elsevier, vol. 70(C), pages 1217-1222.
    13. Bloom, Nick & Manova, Kalina & Teng Sun, Stephen & Van Reenen, John & Yu, Zhihong, 2018. "Managing trade: evidence from China and the US," LSE Research Online Documents on Economics 88703, London School of Economics and Political Science, LSE Library.
    14. Tsoukias, Alexis, 2008. "From decision theory to decision aiding methodology," European Journal of Operational Research, Elsevier, vol. 187(1), pages 138-161, May.
    15. Samuel JUBÉ, 2020. "Labour and international accounting standards: A question of social justice," International Labour Review, International Labour Organization, vol. 159(1), pages 95-115, March.
    16. Bennett, Robert J. & Smith, Harry & Montebruno Bondi, Piero & van Lieshout, Carry, 2021. "Changes in Victorian entrepreneurship in England and Wales 1851-1911: methodology and business population estimates," LSE Research Online Documents on Economics 108959, London School of Economics and Political Science, LSE Library.
    17. David Anzola & Peter Barbrook-Johnson & Juan I. Cano, 0. "Self-organization and social science," Computational and Mathematical Organization Theory, Springer, vol. 0, pages 1-37.
    18. Dušan Gošnik & Klemen Kavèiè, 2021. "Analysis of Selected Aspects of an Organisation: The Organisation as an Instrument, an Interest Group and as a Process," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 19(2 (Summer), pages 167-181.
    19. Miguel Pina e Cunha & Joao Vieira da Cunha & Carlos Cabral Cardoso, 2000. "Looking for complication: The case of management education," Nova SBE Working Paper Series wp394, Universidade Nova de Lisboa, Nova School of Business and Economics.
    20. Petrick, Martin, 2017. "Incentive provision to farm workers in post-socialist settings: evidence from East Germany and North Kazakhstan," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 239-256.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:nordwp:201504. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: . General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.