WHU on Controlling: Our perspective in ten videos

Understand the basics of controlling by viewing short videos – an offer from the Institute for Management Accounting and Control that has received more than 85,000 clicks. We recently uploaded our tenth video, which concludes our WHU on Controlling series. Controllers, students, researchers, and managers can use our videos to obtain a novel and concise overview of controllers’ diverse and often complex task responsibilities.


In the videos, the IMC focuses on people. People who do not adhere to the notion of a homo oeconomicus but, instead, are individuals with unique habits, preferences, skills, and cognitive boundaries. Thus, we continue to adopt our long standing behavioral perspective, which is becoming increasingly popular in the area of business administration.

To us, the controlling function stands for management rationality assurance. In ten videos, the IMC provides a clear and concise summary of that perspective. Achieving it requires controllers to be both creative and capable of presenting complex information in an easy to understand manner. That is also the goal of our videos: the moving pictures make complexity simple.

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