Corona News

Crisis survey by the WHU Controller Panel

IMC sheds light on the implications of the Corona-Crisis.

A flashlight survey conducted by the WHU Controller Panel and the International Association of Controllers (ICV) has just been evaluated by a team at the Institute of Management Accounting and Control (IMC). Nearly 500 CFOs and Controllers have participated in the questionnaire, which has been reported on in today’s Handelsblatt

One of the main findings: The current crisis is systemic – all companies regardless of size and sector are affected by the implications. More surprisingly, as the study shows, those companies that are smaller and affected by the crisis to a stronger degree rely on short-term planning only. However, most respondents think that we can expect normalization within the upcoming 16 weeks. Those CFOs and Controllers working in smaller sized business or working in the service sector even see new opportunities arising from the crisis. 

For further information on the full report, please contact the WHU Controller Panel:


The WHU Controller Panel was launched in 2007 as a joint initiative of the IMC with the ICV to derive benchmarks and identify best practices in the field of controlling. Regular surveys on specific longitudinal research topics enable us to make statements on the development of controlling. The studies examine current controlling trends in detail. Membership is free of charge. 

Please find an English summary of the study here.