New Work im Controlling: Strategische Neuausrichtung mit Fokus auf Rollenbildentwicklung

Abstract

Demographic change, the shortage of skilled workers and digitalization are changing the demands placed on companies and their employees. In this context, the concept of New Work is being discussed as a potential success factor to adequately meet these challenges. 3 Consequently, the evolving framework conditions have led to an expansion of the skillset required of controllers. 4 The definition of role models and the development of corresponding competence profiles are suitable for the structured presentation of these changes and the identification of necessary development needs. This objective is pursued in this Bachelor's thesis on the one hand on the basis of relevant specialist literature and on the other hand through practical implementation. The thesis is divided into a theoretical and an empirical part. The theoretical section is based on a thorough literature review on the topics of New Work and competencies. First, key terms are defined, followed by an analysis of the competencies relevant in the field of controlling. Both existing competencies and those required in the future are taken into account. This is followed by an examination of the development of role models and the associated skills profiles. The empirical part is conducted as a single case study in an Austrian industrial company. The methodology includes the development of role models and competence profiles for controllers based on the specific needs of the company and the findings from the literature. The VRIO analysis, an instrument of the resource-based approach, is used to evaluate the concept of New Work in order to examine its potential as a core resource in the company. As part of the work, two central role models for controllers were developed: Business Analyst and Business Partner. The Business Analyst focuses on data preparation and analysis as well as on IT systems and tools. The Business Partner supports management in an advisory capacity and requires in-depth knowledge of the business model as well as strong communication skills. The skill profiles have been developed in close cooperation with managers and employees to ensure practical relevance. Furthermore, the findings show that social and digital competencies are becoming increasingly important due to the changing environmental conditions. The thesis also demonstrates that New Work can be considered a supporting resource, which—when combined with other resources—contributes to the achievement of competitive advantages.

Date of Award	2025
Original language	German (Austria)
Supervisor	Melanie Lubinger (Supervisor)