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Controlling

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Internal communication and management

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Abstract

Identifying and evaluating risks and opportunities in the opportunity space is as much a part of the core business of strategic controlling as it is of strategic corporate communication. In communication-centered management, these synergies between the management functions of controlling and corporate communication, which have always existed, are now systematically leveraged. After all, the joint task is to steer the company safely through a volatile environment. Operational controlling is therefore also changing: plans are being revised more quickly and controlling systems are being streamlined, but enriched with non-financial indicators. Agile controlling is accordingly the credo of communication-centered management. The focus is less on proving unambiguous causalities on the basis of detailed target/actual comparisons and more on explaining plausible correlations that can be used by management to make decisions that are both flexible and appropriate to the situation. The latter in turn presupposes consistent communication across hierarchies and organizations, which in practice must be designed by both departments in order to meet the requirements of communication-centered management. Whether and to what extent the communicative goals are achieved is measured most effectively in the controlling systems that are implemented centrally in the company.

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Notes

  1. 1.

    The extent to which these reporting requirements, which have been in force since 2017, will lead to adjustments in internal controlling concepts or systems remains to be investigated. The link between external reporting and internal controlling is already a requirement of the German Accounting Standards (DRS No. 20 No. 106, 107 of 2012.)

  2. 2.

    The last domain of purely monetary controlling of communication services, namely the review of internal and external transfer prices in the case of in- and outsourcing, will not be examined further because they generally relate to commodity services of corporate communication, not to the strategic communication relevant here.

  3. 3.

    The English terms are used here because the corresponding German translations are not clear and accurate.

  4. 4.

    In this respect, the question posed in 2012 as to whether these descriptions of agility should be combined in a separate category or considered across all categories has been answered in favor of the latter variant (cf. Buchholz and Knorre 2012, p. 113 f.).

  5. 5.

    For the newly defined value contributions of (internal) corporate communication, see the final chapter.

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Authors and Affiliations

  1. Fakultät III – Medien, Information und Design, Hochschule Hannover, Hannover, Germany

    Ulrike Buchholz

  2. Institut für Kommunikationsmanagement, Hochschule Osnabrück, Osnabrück, Germany

    Susanne Knorre

Authors
  1. Ulrike Buchholz
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  2. Susanne Knorre
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Buchholz, U., Knorre, S. (2023). Controlling. In: Internal communication and management. Springer, Wiesbaden. https://doi.org/10.1007/978-3-658-38614-6_8

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