Studies of the WHU Controller Panel

Three panel studies are carried out each year to track benchmarks in core areas of controlling. The topics that come regularly under study include reporting, planning, controlling & IT, salary and incentive schemes, etc. Parallel to this, we carry out in-depth studies of other issues that are of particular current relevance to the field of controlling. What tools do successful companies use in periods of volatility? What effect is digitalization having on management reporting? What does digital transformation mean for controlling? What are the topics that will shape controlling in future? The answers to these and other fascinating questions provide our members with the opportunity to compare themselves and their company's controlling departments with others. The analyses of the WHU Controller Panel provide thought-provoking ideas and recommendations for use in practice.

The full and detailed reports of each study are available exclusively to members of the WHU Controller Panel. Controlling professionals working in business and non-profit organizations can register to become members.

All others interested in controlling topics can find customized information on our portal "WHU on Controlling Premium". This includes our "Controlling Trends & Benchmarks", which provides key facts and figures on controlling in summarized form. We also offer students the opportunity to contact us within the scope of research projects to obtain - after providing information on the specific subject under study - selected study findings: whu-controllerpanel(at)

Current studies

Management Control Systems (in German)

Would you like to know how good the management control systems of your company are and how closely they are linked to transparency? In our next studies, the WHU Controller Panel focuses on these key areas of controlling and would cordially like to invite you to take part.

It is possible to take part till beginning of December, 2018.

Your benefits

As a participant, you will receive exclusive access to the detailed benchmarking report. The benchmarking report will include valuable information about how key areas of controlling evolve over time and how these are affected by company size and industry.

The following studies have been conducted by the WHU Controller Panel to date:

Studies of the WHU Controller Panel (in German)

  • Das Controllergehalt im Fokus
  • Zusammenarbeit zwischen Controlling und IT-Bereich - Schlüssel zum Erfolg in Zeiten der Digitalisierung?
  • Die Controllingorganisation im Fokus
  • Die Zukunftsthemen des Controllings – Ergebnisse der dritten WHU-Zukunftsstudie
  • Der Controllerberuf in Zahlen
  • Trends und Innovationen im Reporting
  • Erfolgsfaktor Planung: Budgetierung und Strategiebeteiligung
  • Der Blick in die Zukunft: Forecasting im Fokus
  • Rollen im Arbeitsumfeld von Controllern
  • Das Controllergehalt im Fokus
  • Investitionscontrolling und Zusammenarbeit zwischen Controlling und IT
  • Zukunftsthema IT: Wirkung der IT auf das Controlling
  • Benchmarks in Incentivierung und Kostenrechnung
  • Trends in der Organisation des Controllings
  • Die Zukunftsthemen des Controllings
  • Incentivierung und Leistungsbeurteilung
  • Effektives Reporting: Das Berichtswesen unter der Lupe
  • Erfolgreich steuern in volatilen Zeiten
  • Erfolgreich planen: Die Budgetierung im Fokus
  • Budgetierungstrends und Investitionscontrolling
  • Zukunftsthemen Strategiebeteiligung & IT-Trends
  • Trends in Kostenrechnung und Incentivierung
Zukunftsthema IT

Möchten Sie wissen, wie Ihr Unternehmen im Bereich Management Control Systems aufgestellt ist und welche Auswirkungen das auf die Transparenz im Unternehmen hat? Diesen Themenkomplex nimmt das WHU Controller Panel in den nächsten Monaten unter die Lupe und lädt Sie herzlich zum Mitmachen ein.

Die Teilnahme ist ab Mitte Oktober 2018 möglich.