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Responsible Management Accounting and Controlling by Daniel Ette

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CHAPTER 8

Summing It All Up

“Controlling, like the combustion engine, is a mature technology

that you should now reinvent in order to make your organization a pioneer for a responsible and sustainable age.1

—Daniel Ette, referring to Gary Hamel

You may remember that initially I have shown that controlling departments are hardly involved in sustainability topics. They do not contribute to corporate responsibility. On this basis, it was the aim to reinvent controlling in such a way that it can become a driver toward sustainability. Now it is up to you to put all we have elaborated within the previous chapters into your organizational practice! To make the concept of responsible controlling ultimately clear for you, I am going to sum everything ...

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