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Why do we need controllers? Managers are only human. They have their own goals and they can make mistakes. It is the controller’s job to support managers in making their decisions and thereby to assure rationality throughout the company. This video clip illustrates how controllers can go about this task.
This video was produced by Professor Utz Schäffer and Professor Jürgen Weber at the Institute of Management Accounting and Control (IMC) of WHU - Otto Beisheim School of Management.
To find out more about the IMC and the subject of controlling please visit
www.whu.edu/controlling