The Gabler Wirtschaftslexikon defines controlling as: “… sub-area of the corporate management system, the main task of which is the planning, management and control of all corporate areas.” In the context of an agile company, however, controlling has to reinvent itself to a certain extent. In this article, I would like to give a small preview of which approaches already exist and which questions still need to be clarified in the future. Role of controlling The presentation by Roman et al. (2014, p. 47) clarifies the new role of the agile Controlling. The discipline no longer acts in isolation as a single unit, but acts closely with management. This means that agile controlling in modern, agile companies is not only responsible for precise, customer-oriented reports, but also takes on coordination, moderation and decision-making role that is more oriented towards traditional management than before. Boundaries are softening and the different roles…
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