What exactly is the Controller Competence Model?

The generic Competence Model helps to answer the following questions: what competences are generally important for controllers? What competences must controllers have to fulfil their tasks at high quality and the stakeholders’ satisfaction? Which competences are critical for the success of typical controller functions such as an investment controller? Which competences are critical for the success of a specific controller function? In how far do these actually exist? Thus, what need for development of these is there? Which competences are generally critical for the success of the controller organization? In my opinion, the USP of the competence model is mainly the practicable competence descriptions translated into a controlling context and also the out-put-oriented competence grid for preparing competence profiles.

What is the design of the Controller Competence Model?

It is based on IGC’s controller mission statement and controlling process model and consists of the three following central elements: a hierarchical list of competences (1), model function profiles for selected controller functions (2) and model competence profiles for the selected controller functions (3). The hierarchical list of competences on the one hand defines the basic competences for knowledge workers and, on the other hand, controller competences critical for success at both the process-specific level and across processes. The list comprises 45 knowledge-worker and controller competences described in detail and also provides an overview of the expert knowledge relevant for controller functions in the context of the IGC process model. The list of competences is thus a generic basis for developing competence profiles and systematically selecting controller competences that is not adapted to the context of any specific company. These competences are shown in detail and systematically in the list of competences, based on their description, the competence definition, an exaggerated depiction of the competence and the reason for its selection in a controlling context. This system is very important for handling competences objectively and professionally in con-trolling practice.

Let’s move on to the practical benefits. How can the Controller Competence Model be applied?

Competence models are at the core of competence management and also the foundation for personnel work. They can be used through-out the personnel life cycle, for instance in the following areas: in personnel marketing, recruiting, in the course of work organization, in performance management, in personnel development and in succession planning. They benefit the managers in the controller field and the top management in its daily controller work, as well as the HR experts responsible. Additionally, the Competence Model can be used for devising and implementing educational programmes.

Could you give us an example?

Imagine the following situation: a group of companies wants to strengthen its controller organisation following substantial restructuring. The idea is to optimise cooperation in the controlling processes, to distribute the work-load better, to newly design interfaces with other units and, last but not least, to fight high labour turnover. In the course of this, training for controllers is also planned in order to qualify them better for the tasks that constantly grow more complex. The CFO is now in charge of initiating and structuring the training programme.

My recommendation: instead of immediately planning learning content, getting a clear pic-ture of the competences required is essential. Competence models improve not only how the subject of personnel development is tackled, but are also a powerful instrument for managing the controlling department.

Dr. Rita Niedermayr-Kruse

Rita Niedermayr-Kruse absolvovala Hospodářskou Univerzitu ve Vídni. Zabývá se výzkumem, vzděláváním a poradenstvím v oblasti controllingu, financí, účetnictví a strategického řízení. V roce 1990 se stala ředitelkou rakouského Controller Institutu. Od roku 1992 je partnerkou společnosti Contrast Management-Consulting, ve které působí od roku 2001 též jako výkonná ředitelka. Vyučuje na FHWien v oboru Finance, účetnictví, daně.

V rámci své bohaté publikační činnosti se mimo jiné podílela na vydání významné knihy prof. Eschenbacha „Controlling“, která (i díky českému překladu) výrazně ovlivnila českou controllingovou praxi. Předsedkyní dozorčí rady České asociace pro finanční řízení je od roku 2010.