Responsible Controlling: Synthesizing Controlling and Responsible Management

“Management, like the combustion engine, is a mature technology that must now be reinvented for a new age.1

—Gary Hamel

Ethical Issues Are Not That Far

Remember the ResCoCo example which must improve its bottom line? How have you decided? Have you suggested to lay off your friend who has a family with kids? Or have you proposed to change the supplier and thus accepted possible human rights infringements? For all these ethical questions there is clearly no right or wrong. However, there may be better or worse decisions. You could, for example, think about implementing an up-to-date product range within the existing business unit and thus make the unit profitable ...

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