The document provides information about the International Controller Association (ICV). In 3 sentences: The ICV is an association for controllers founded in 1975 that now has over 6,000 members across 12 European countries. It aims to facilitate the exchange of controlling expertise and trends between its members through working groups, publications, and conferences. The ICV promotes the philosophy that controlling supports economically sustainable success when controllers and managers work together as partners.

1. International
Controller Association
Controlling – Creating future

2. International
Controller Association
The original
The International Controller Association was founded by graduates of the
Controller Academy in Gauting/Munich in 1975 as the first of its kind. With
its honorary president, Dr. Dr. h. c. Albrecht Deyhle, the association has
made a lasting impression on the controlling scene in German-speaking
regions and set standards. In the meantime, the ICV numbers over 6,000
members in Germany, Austria, Switzerland, Poland and eight other coun-
tries in Central and Eastern Europe. Today, the International Controller
Association is the international address for controlling expertise.
Community und leading practice
The ICV is a non-profit organisation, dedicated solely to serving its members.
The main priority is an exchange of ideas, communication between members
and a focus on future-based trends. The ICV brings together controllers,
CFOs, managers and academics. It combines practical experience and the
latest research findings and processes this knowledge for implementation in
the field.
Sustainability, practical experience, orientation
The guiding principle of our controlling philosophy is economically sustain-
able success. Under this perspective we give our members a point of
reference in the flood of new controlling currents. At the same time we
address the main developments in daily business management and provide
practical tools based on our findings. The ICV thus contributes to the perso-
nal success of its members and the sustainable value enhancement of
companies.

3. Good controlling generates transparency
“In perturbed market situations like the present one, good controlling makes it easier for
management to identify potential profits, take sharper decisions and act more swiftly.
Controlling is therefore the key to economic success. Controllers, CFOs and CEOs alike
benefit from the services offered by the ICV. The association’s strong growth over recent
years is proof of its dynamism and the benefits we offer our members. We support them
in their work and personal development with practical know-how and an opportunity to
exchange experiences. Membership of the ICV was also a key element in my own career
progression from controller to CEO. Thanks to the opportunity for exchanging ideas
with 6,000 members in twelve countries, my work at Hansgrohe AG is given important,
wide-ranging impetuses. The ICV has not only provided me with valuable know-how
and important contacts, though, but also the opportunity to forge new friendships.
I warmly invite you to join the association community and look forward to getting to
know you”.
Siegfried Gänßlen
President of the International Controller Association

4. 4
The Controller Congress:
The leading professional
congress dedicated to
controlling in Europe
Dr. Ernst F. Schröder, general partner of
Dr. August Oetker KG, ICV member since 1979
“Our controlling system is part of our success. Our membership
in the ICV provides us with valuable impetuses for developing
our controlling system.”
International
Controller Association

5. 5
Expertise, initiative
and international community
The centrepiece of the association’s efforts are the working groups. Around 60 regional
or sector-related working groups meet regularly several times a year and serve as a com-
munication forum for our members. In another 10 specialist groups, leading experts,
consultants and academics develop new, practically focused controlling solutions for
current issues. The dream factory under the responsibility of Prof. Horváth leads the
way, focusing on the challenges of the future and developing the “dream machines” of
controlling.
In its annual controller congress the ICV organises the largest professional congress
dedicated to controlling in Central Europe. It is the controlling event of the year, its
attendance list reading like the who’s who of the international controlling community.
Annual regional conferences and other sector-specific controlling conferences dealing
with current controlling developments are also held.
ICV publications offer controlling know-how for practical application. With a circu-
lation of over 10,000 copies, the monthly “Controller Magazine” is the most widely
spread magazine about controlling. The “Controller Statements” provide detailed guide-
lines for controlling work. White papers keep abreast of current discussion on the
latest developments. The ICV is represented in internet under www.controllerverein.com
with a detailed range of offerings. The “Controller’s eNews”, which can be freely
subscribed to, provides a regular source of information.
Once a year, the ICV awards its Controller Prize worth 5,000 Euro for an “exemplary
controlling solution” and also a Controller Newcomer Prize.
Member benefits
z Promotion of personal professional
qualifications
z Communication with other controllers
and management executives at
national and international level
z Insight into future-focused trends and
developments in controlling

6. 6
Specialist groups – “Building Solutions”
The formation of specialist groups has been a strategic focus of the ICV now for some
years and, in time, has become a flagship of our controlling expertise. Teams of leading
experts, consultants and academics combine the latest research findings with practical
experience. Their aim is to develop new, practical controlling solutions for current
challenges from which our members can draw the benefit. We consciously distinguish
between short-lived management methods and genuine challenges in real life situations.
One of many examples is the first feasible bridge between contribution accounting and
IFRS reporting by segment that was co-developed by controllers, accountants, professors
and consultants. There are currently ten working parties on the following subjects:
Professor Ronald Gleich, European Business School,
Wiesbaden/Oestrich-Winkel, ICV member since 2006
“Even for me, as a professor, working in the expert group has meanwhile become
an important source of know-how. It gives me the opportunity to actively shape
the latest trends and develop practical solutions.”
z Business intelligence
z Controlling and IFRS
z Controlling and innovation
z Controlling and quality
z Controlling and risk management
z Communication controlling
z Customer-centric price management
z Modern budgeting
z Project controlling
z Working capital management
6,000 members across
Europe – that adds up
to broad-based specialist
know-how

7. Internationalisation
Controlling as we know it in German-speaking regions, was definitively influenced
by Albrecht Deyhle and the ICV. Our internationalisation strategy is aimed at
rooting this controlling philosophy in our neighbouring countries.
The International Controller Association is meanwhile represented in twelve Euro-
pean countries. We offer the opportunity to exchange ideas both within these
countries and across borders. The ICV translates its most important publications
for controllers in these countries into English or, in some cases the relevant national
language. In doing so, we support international groups with their expansion into
Europe and the development of local controlling expertise this entails.
Thanks to our members in those countries we can draw on an excellent network of
specialists who are familiar with general local economic and intercultural conditions.
We can establish contacts locally which can also be used in recruitment assignments.
Countries in which the ICV is
represented by working groups:
z Bulgaria
z Germany
z Estonia
z Lithuania
z Austria
z Poland
z Romania
z Russia (Kaliningrad area)
z Switzerland
z Slovenia
z Hungary
7
Member benefits
z Access to controller know-how at
international level
z Contacts to controllers and CFOs in
Europe
z Working group meetings as practically
focused, free further education
z Co-authorship of future-focused
controlling concepts and tools
Dr. Adrianna Lewandowska,
Business Discovery, ICV member since 2005
“Marketing and corporate management don’t recognise any borders.
And neither, in the first place, should controlling work and its tools.”

8. 8
Organisation
The ICV is a registered, non-profit association subject to German law, the head office
is located in Gauting near Munich. Member administration is conducted from here,
staff are available to answer all manner of queries. Besides the annual general meeting,
the association body consists of a board of seven, of which the managing director is also
a member.
A board of 11 trustees advises the management on important matters. The trustees are
successful figures from the world of business and academia.
The around 70 working and expert groups are headed by working party leaders, dele-
gates are responsible for coordination between regional working parties. Important topic
areas for the association such as PR work or events are taken care of by committees and
their directors. All functions in the ICV, with the exception of the head office, are
performed on an honorary basis.
Membership
All natural persons are eligible for personal membership. Membership entails a right
to vote at the annual general meeting and access to the services offered by the ICV.
Special terms apply for students and retired persons. Company memberships are also
available. Associated memberships can also be acquired in which all controllers in a
company or institution can jointly take out a membership in the ICV.
Member benefits
z Free “Controller Magazine”
and “Controller Statements”
publications
z Extended user rights and down-
load options on the ICV website
www.controllerverein.com
z Membership of the controlling
community
z The opportunity to establish new
contacts at all company levels
Prof. Jürgen Weber, Chairman of the Board of
Trustees, ICV, Director of the IMC, WHU – Otto
Beisheim University, member since 2007
“Membership in the Controller Association means a lot more than
being part of a community: It demonstrates and creates opportunities
for turning a controller career into a corporate career.”

9. 9
Controlling is team work
“Setting and pursuing goals is the inherent mission of managers. Controlling is there-
fore the duty of every manager. Controllers don’t do the controlling, rather they
support managers in the management process of goal setting, planning and control.
The idea of managers that they have nothing to do with controlling and that they
can delegate it to controllers is still prevalent in the minds of many managers today,
even after the Controller Academy’s 40 years existence.
Good controlling means team work combining a cross-section of management and
controller activities. If the manager controls the company, then the controller, as a
partner to management, is responsible for operational transparency and rationality in
the management process. Controllers and managers alike thus benefit from the ICV’s
bundled controlling expertise.”
Dr. Dr. h.c. Albrecht Deyhle
Manager
responsible for
results,
finance,
processes
and strategy
Controller
responsible for
results,
finance,
processes
and strategy
transparency
Controlling
The pioneer of controlling:
Dr. Dr. h. c. Albrecht
Deyhle, founder and
honorary president of
the ICV

10. 10
Philosophy of the ICV
We consider controlling to be a target-focused control process that can only develop
its full potential when controllers and managers work together. Economic sustain-
ability is our guiding principle.
The goal of controlling is therefore the company’s enduring value enhancement and
not short-term profit maximisation. What counts is to find the right balance between
development and preservation of success potential and ongoing profit-making. We
take a holistic view of controlling. We don’t just see the costs, but first and fore-
most, the market as well. We believe that planning as a conscious approach to the
future can enable companies to identify opportunities, create competitive edges
and react flexibly to market changes. Action rather than a fashionable grouping of
figures takes precedence here.
This attitude turns the controller into a “positive troublemaker”, a progressive
thinker and, in this role, a partner to management. Controllers reveal development
and improvement possibilities, adopt an independent attitude and assume co-res-
ponsibility for the company’s success. They are not satisfied with drawing up the
figures but focus to an equal degree on their deployment. Controllers see the people
behind the figures. They act apolitically for they are committed to the good of the
company and not particular interests. Controllers are the business conscience of the
company. They display strength of character and assume the role of “spoil sport” in
a positive manner.
Member benefits
z Using the synergies of an international
business controlling community
z Actively shaping one’s own career
progression
z Approaching daily controlling work
from all corporate angles
Dr. Wolfgang Berger-Vogel, Chairman, International
Group of Controlling IGC, ICV member since 1987
“Speaking from long experience as a controller and CFO, budgets mean more to me
than figures. They are active corporate assets. That’s why successful controllers don’t
think and act in an ivory tower. They are an inspirational, visionary element of
corporate management.”
Economic sustainability,
i.e. sustainable financial
corporate success is our
guiding principle

11. 11
ICV and IGC
Given an ever more densely networked business world, the value of an internationally
acknowledged professional profile with standard controlling tools cannot be overesti-
mated – in particular from a corporate point of view. This is why the ICV is the
founder member of the IGC, the International Group of Controlling, and also
furnishes its chairman.
The IGC is a cooperation of international institutions active in the controlling field,
with the aim of creating a jointly advocated interpretation of controlling in terms of
professional profile, terminology and training. One key result of cooperation within
the IGC up to the present is the Controller Guideline, which is also intended as a
reference for ICV members.
Controller guideline
Controllers shape and support the management process of goal setting, planning
and controlling and thus bear co-responsibility for achieving targets.
z They ensure strategy, results, financial process transparency and thus help improve
economic efficiency.
z They coordinate sub-goals and plans and organise cross-company future-focused
reporting.
z They present and shape the management process of goal setting, planning and
controlling so that decision-makers can take targeted action.
z They also supply the necessary operational data and information for this purpose.
z They shape and maintain controlling systems.
IGC – International Group of Controlling – Controller Guideline

12. 12
Contact persons
and organisation
Dr. Richard Lutz
DB Mobility Logistics AG
richard.lutz@bahn.de
Dipl.-Wirtsch.-Ing. Ragnar Nilsson
CIO CONSULTS
ragnar.nilsson@t-online.de
Hillert Onnen
BLG Logistics Group AG & Co. KG
uschnars@blg.de
Prof. Dr. Utz Schäffer
Otto Beisheim School of Management
utz.schaeffer@whu.edu
Dr. Ernst F. Schröder
Dr. August Oetker KG
ernst.schroeder@oetker.de
Dr. rer. pol. h.c. Frank-J. Weise
Bundesagentur für Arbeit
frank-juergen.weise@arbeitsagentur.de
Delegates
Delegate for North Germany
Lothar Kuhls
WEGe Managementberatung GmbH
lothar.kuhls@wege-hamburg.de
Delegate for West Germany
Martin Herrmann
ICC Interims-Controlling-Consulting
ak-west3@herrmann-controlling.de
Delegate for East Germany
Dieter Meyer
icv@diemeyer.de
Delegate for South Germany
Walter Meissner
IBB-Management Beratung &
Training
ibbwmeg@t-online.de
Delegate for Austria
Prof. Dr. Heimo Losbichler
Fachhochschule Steyr
heimo.losbichler@fh-steyr.at
Chairmen
Siegfried Gänßlen,
Dipl. Betriebswirt (VWA)
Chairman
Hansgrohe AG
siegfried.gaensslen@hansgrohe.com
Prof. Dr. Heimo Losbichler
Deputy Chairman
Fachhochschule Steyr
heimo.losbichler@fh-steyr.at
Marcus H. Haegi-Largo
MAS in Corporate Finance
accoprax ag
marcus.haegi@accoprax.ch
Dr. Adrianna Lewandowska
Business Discovery
adrianna.lewandowska@icv.pl
Dr. Walter Schmidt
ask – Dr. Walter Schmidt
walter@ask-schmidt.de
Dr. Bernd Schwarze,
Dipl.-Volkswirt
R+V Allgemeine Versicherung AG
bernd.schwarze@ruv.de
RA Conrad Günther
Managing director
Internationaler Controller Verein eV
c.guenther@controllerverein.de
Board of trustees
Prof. Dr. Dr. h.c. Jürgen Weber
Chairman
Otto Beisheim School of Management
jweber@whu.edu
Dipl.-Kfm.
Dr. Dr. h.c. Albrecht Deyhle
Deputy Chairman of the board of trus-
tees Honarary president of the ICV
deyhle@t-online.de
Dipl.-Kfm.
Dr. Wolfgang Berger-Vogel
wolfgang@berger-vogel.at
Prof. Dr. Christoph Binder
ESB Reutlingen Business School
christoph.binder@reutlingen-
university.de
Mag. Alfred Düsing
voestalpine Stahl GmbH
alfred.duesing@voestalpine.com

13. 13
Working groups
Customer-centric price
management
Hans-Jürgen Kalmbach
Hansgrohe AG
hans-juergen.kalmbach@hansgrohe.com
Controlling and innovation
Prof. (FH) Dipl.-Kfm.
Bernd Kirschner
Management Center Innsbruck
Int. Fachhochschulgesellschaft mbH
bernd.kirschner@mci.edu
Controlling and quality
Rainer Vieregge
r.vieregge@4egge4you.de
Controlling and IFRS
Andreas Krimpmann
Krimpmann MBA - CPA
icv@krimpmann.com
Communication controlling
Dr. Reimer Stobbe
Münchener Rückversicherungs AG
rstobbe@munichre.com
Modern budgeting
Univ.-Prof. Dr. Ronald Gleich
European Business School
Int. University Schloss Reichartshausen
matthias.handrich@ebs-siie.de
Project controlling
Dr. Dietmar Lange
ICCON International Consulting
Cooperation GmbH
projektcontrolling@controllerverein.de
Controlling and risk
management
Prof. Dr. Rainer Kalwait
rainer@kalwait.com
Working Capital Management
Dr. Hendrik Vater
hendrik.vater@dhl.com
Sector working groups
Underwriting I
Dr. Heinz-Theo Fürtjes
AXA Service AG
heinz-theo.fuertjes@axa.de
Underwriting II
Barbara Bauersachs
Stuttgarter Versicherungsgruppe
barbara.bauersachs@stuttgarter-­
versicherung.de
Gregor Farnschläder
Versicherungskammer Bayern
gregor.farnschlaeder@vkb.de
Banks
Axel Kodlin
axel.kodlin@nrs-ag.de
Healthcare for Switzerland
Rainer J. Stelzer
Klinik St. Raphael
rainer.stelzer@klinik-st-raphael.ch
Healthcare for Austria
Mag. Dr. Martin Reich
Magistrat der Stadt Wien
Wiener Krankenanstaltenverbund
martin.reich@akhwien.at
Public utilities industry
Ulrich Dorprigter
ulrich.dorprigter@t-online.de
Specialist groups
Business intelligence
Prof. Dr. Andreas Seufert
Fachhochschule Ludwigshafen
am Rhein
andreas.seufert@i-bi.de
Delegate for Switzerland
Siegfried Hampl
s.hampl@cmssh.ch
Delegate for sectors/specialist groups
Joachim Wodarg
j.wodarg@t-online.de
Delegate for Poland
Edyta Szarska
Controlling Partners
edyta.szarska@icv.pl
Committee chairmen
Dream Factory
Prof. Dr. Péter Horváth
Ilsensee@ipri-institute.com
Editorial committee
Alfred Biel
alfred.biel@gmx.de
PR
Dr. Herwig R. Friedag
consult@friedag.com
PR executive
Hans-Peter Sander
EastWestCom
presse@controllerverein.com
Auditor
Norbert H. Fiedler
Loden Frey Verkaufshaus GmbH
& Co. KG
nohefa.fiedler@t-online.de

14. 14
Working groups in Austria
Austria I/Vienna South
Walter Kurfürst
LKW-Walter
kurfuerst@lkw-walter.com
Michael Spina
michael.spina@speed.at
Austria II
Prof. Dr. Martin Tschandl
FH JOANNEUM
martin.tschandl@fh-joanneum.at
Austria III
Prof. Dr. Albert Mayr
Fachhochschule Steyr
albert.mayr@fh-steyr.at
Carinthia
Prof. Dr. Martin Tschandl
martin.tschandl@fh-joanneum.at
Vienna West
Günther Pichler
apc.consulting GmbH
office@greko.at
Central Alps
Dr. Eva-Maria Dornauer
eva.dornauer@uibk.ac.at
Working groups in Switzerland
Northwest Switzerland/Regio
Christian Baumgartner
Arcondis AG
christian.baumgartner@arcondis.com
Zurich/East Switzerland
Prof. Dr. Marco Passardi
ZHaW School of Management
and Law
marco.passardi@zhaw.ch
Rhine-Mosel-Saar
Wilfried Schneider
wolfcraft GmbH
wilfried.schneider@wod.wolfcraft.com
Rhine-Neckar
Matthias von Daacke
matthias.vondaacke@blanco.de
Saxony
Henri Lüdeke
Sachsen Treuhand GmbH
henri.luedeke@sachsen-­treuhand.de
Thüringen
Thomas Gross
icv@gross.or.at
Franconia
Klaus-Jürgen Scheuer
Primondo GmbH
klaus.scheuer@primondo.com
Stuttgart
Gudrun Reuter
reuter_gudrun@web.de
Heilbronn-Künzelsau
Rainer Linse
confidence consult GmbH
rainer.linse@confidence.de
Ulm
Erwin Ohnmacht
Wanzl Metallwarenfabrik GmbH
erwin.ohnmacht@wanzl.de
Southwest
Udo Kraus
Hansgrohe AG
udo.kraus@hansgrohe.com
South I
Prof. Dr. Uwe Seidel
uwe.seidel@seidelmc.com
Lake Constance/Allgäu
Friedrich Grandel
spigra@web.de
Southern Bavaria
Klemens Küstner
k.kuestner@t-online.de
Eastern Bavaria
Walter Meissner
IBB-Management Beratung & Training
ibbwmeg@t-online.de
Working groups in Germany
North I
Matthias Wolfskeil
Stadtwerke Flensburg GmbH
matthias.wolfskeil@stadtwerke-­
flensburg.de
North II
Stephan Jockel
National Rejectors, Inc. GmbH
stjockel@aol.com
North III
Joachim Jäger
Heinrich J. Kesseböhmer KG
j.jaeger@kesseboehmer.de
Berlin I
Dr. Jürgen Zeplin
Dr. Zeplin Controlling & Personal
Managementberatung GmbH
info@drzeplin.de
Berlin-Brandenburg
Bärbel Kuhn
Alba Management GmbH
baerbel.kuhn@alba.info
Mecklenburg Vorpommern
Dr. Antje Krey
Schroeder&Co.Vertriebs-
gesellschaftmbh
antje.krey@schroeder-co.de
Weser-Harz
Wolfgang Schneider
schneider.gifhorn@gmx.de
West I
Dieter Wäscher
dieter.waescher@t-online.de
West II
Ralf W. A. Lehnert
g-r.lehnert@t-online.de
West III
Martin Herrmann
ak-west3@herrmann-controlling.de
Aix-la-Chapelle-Liège-Maastricht
Rainer Vieregge
r.vieregge@4egge4you.de
Rhine-Main
Anja I. Gondolf
ak-rhein-main@gmx.com
Working groups

15. 15
Wrocław
Honorata Ulatowska
hulatowska@icv.pl
Zielona Góra
Malgorzata Lepak
malgorzata.lepak@icv.pl
Working groups in Romania
Bukarest
Cristina Hodea
cristina.hodea@nchadvisors.ro
Sibiu
Nicoleta Thomka
n.thomka@gmx.de
Working group in Russia
Kaliningrad
Ksenia Panevina
panevina@inbox.ru
Hans-Peter Sander
presse@controllerverein.com
Working group in Slovenia
Slovenia
Dragica Erculj
dragica.erculj@crmt.com
Working groups in Hungary
Budapest 1
Endersz Frigyes
frigyes.endersz@ifua.hu
Budapest 2
Andreas Kovacs
akovacs@mcskft.hu
Working group Bulgaria
Bulgaria
Denko Yambolier
denko@excite.com
Working group Estonia
Estonia
Harald Kitzmann
kitzmann@hot.ee
Working group Lithuania
Lithuania
Aiste Lörgen
aistej@yahoo.de
Working groups Poland
Gdańsk
Beata Zielinska
beata.zielinska@icv.pl
Katowice
Dr. Adam Jablonski
adam.jablonski@icv.pl
Kraków
Jolanta Strek
jolanta.strek@icv.pl
Lublin
Iwona Pankowska
iwona.pankowska@icv.pl
Łódz
Marcin Wójcik
marcin.wojcik@icv.pl
Poznan
Dariusz Gulczynski
dariusz.gulczynski@icv.pl
Szczecin
Aleksander Socha
aleksander.socha@icv.pl
Torun
Andrzej Derkowski
andrzej.derkowski@icv.pl
Warsaw
Karol Sikora
karol.sikora@icv.pl

16. International
Controller Association
Main Office
Post box 11 68
D-82116 Gauting
Leutstettener Straße 2
D-82131 Gauting
Telephone +49 - (0)89 - 89 31 34-20
Fax +49 - (0)89 - 89 31 34-31
verein@controllerverein.de
www.controllerverein.com