Herausforderungen und Erfolgsfaktoren unter besonderer Berücksichtigung der Unternehmenskultur auf dem Weg zum agilen Controlling

Abstract

Agility is a concept that can help companies operate successfully in today's world. Agile principles and methods can also lead to greater adaptability, flexibility and speed in controlling. Various challenges and success factors can arise on the path to agile controlling. Corporate culture plays a special role here, but is currently still not given enough consideration. This paper is intended to raise awareness of the topic of agility in controlling and raise the awareness of those affected for the challenges and success factors in the agile transformation. This academic paper first creates a standardised understanding of controlling, agility and corporate culture. Building on this, the agile transformation is explained with possible challenges and success factors. The results are based on a comprehensive literature review and are then supported and expanded by practical examples from the literature. Agility means aligning all activities with customer needs and agile controlling therefore emphasises the role of being a business partner. Digital tools and process optimisation are used to minimise routine tasks in agile controlling and provide the best possible support for operational functions. Working in multifunctional teams supports customer-orientation. An agile corporate culture is necessary to establish true agility. This includes a positive error culture, transparency, personal responsibility and group dynamics. In agile transformation, it is necessary to involve everyone affected. It is challenging to explain to managers the advantages of their new role as supporters and to eliminate their fear of losing power. It is helpful not to act hastily on the path to agile controlling. Employees must have enough time to develop an agile mindset and get used to the new ways of working. In this way, a structure for continuous change and further development can be created. The company is then in a continuous transformation that never ends.

Date of Award	2024
Original language	German (Austria)
Supervisor	Albert Mayr (Supervisor)