Academic insights for professionals in controlling & finance

Our perspective on controlling and who we are

WHU on Controlling is the communication portal for the practice-related activities of the Institute of Management Accounting and Control (IMC). It is aimed at anyone who is interested in conceptual topics of controlling in practice.

The Institute of Management Accounting and Control of WHU – Otto Beisheim School of Management is under the joint directorship of Professor Marko Reimer, Professor Utz Schäffer and Professor Jürgen Weber. As an academic think tank for the field of controlling in the German-speaking world, the Institute offers an independent and scientifically substantiated view of the current state of controlling and develops perspectives on future trends.

In particular, our role is to accompany the transformation of the financial function and the controlling profession towards an active partnership with management. In our view, controllers’ tasks are not limited to planning and supplying information, but also involve strategy execution and therefore touch on all aspects of management.

The key issues involved in this changing interaction include the role of the controller as business partner, the impact of digitalization on controlling, and behavioral controlling.


Professor Dr.

Marko Reimer



Professor Dr.

Utz Schäffer



Professor Dr. Dr. h.c.

Jürgen Weber