To summarize, one and the same task in controlling (e.g., planning a particular measure) can, depending on the situation, serve to unburden, to supplement, or to constrain the manager. The controller must be aware that in certain circumstance he has to “deliver” the same task to his managers in a completely different way. To do this, he has to know the manager very well; for instance, he should know the career steps he took to reach his current position and the reputation he has acquired along the way. Controllers also have to be sensitive to the situation in which the manager currently finds himself. Some managers are able to reach a good decision in calm waters, but tend to make mistakes when under pressure. Controllers have to take account of the fact that managers will improve their skills and, to return to our example above, the R&D manager will no longer need to have the figures explained to him after a few months. All in all, controllers have to accept and take into account the individuality of very manager. This makes their work quite challenging, on the one hand, but it also provides a very good grounding for a later career in management.
Professor Utz Schäffer & Professor Jürgen Weber