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About us

The WHU Controller Panel was launched in 2007 as a joint initiative of the IMC with the International Association of Controllers Association (ICV) to derive benchmarks and identify best practices in the field of controlling. Regular surveys enable us to make statements on the development of controlling in the German speaking area.

The topics studied on a regular basis include reporting, planning, controlling & IT, salary and incentive schemes. In addition, we carry out in-depth studies on other current issues in the field of controlling:

  • What does digital transformation mean for controlling?
  • What role does sustainability play in corporate management?
  • What are the topics that will shape controlling in the future?

The analyses of the WHU Controller Panel offer our 1,000 members thought-provoking ideas and recommendations for use in practice. Membership is free of charge.

Selected empirical results from our WHU Controller Panel can be found in our new edition of Controlling – Trends & Benchmarks“.

Why join?

Are you a controller? –
Here's why you should join the Panel.

The WHU Controller Panel is directed at controllers working in businesses and non-profit organizations. 

  • We invite you to three to four internet based surveys per year.
  • Membership is free of charge.
  • Answering each survey should take no longer than approximately 10 minutes.
  • Benefit from our detailed study analyses.
  • Receive a significant discount when registering to take part in our WHU Campus for Controlling.

All studies are carried out in German. Therefore sufficient knowledge of German is required to participate.

Students may request selected study reports as part of their research projects. Please contact us directly by specifying your research topic at:

Studies of the WHU Controller Panel – Monitoring key areas of controlling

  • Gehalt und Arbeitsumfeld von Controllern >> Highlights
  • Budgetierung – Status Quo und neue Entwicklungen >> Highlights
  • Die Zukunftsthemen des Controllings (fünfte WHU-Zukunftsstudie) >> Highlights
  • Fit für die Zukunft? Kompetenzprofile von Controllern >> Highlights
  • Management Reporting in turbulenten Zeiten >> Highlights
  • Was machen anpassungsfähige Unternehmen anders? >> Highlights
  • Controllergehälter in der Corona-Krise
  • Nachhaltige Unternehmenssteuerung
  • Der Blick in die Zukunft: Forecasting im Fokus
  • Wie Controller und IT die Zukunft des Controllings gestalten >> Highlights