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2018-09-27

Ethical Controlling

If a company pursues a company’s ethical objectives, and this must be reflected in the control and information system:

The various Controlling concepts lead to different relationships between Controlling and business ethics.

Ethical Controlling can be understood First as a meta-governance system for the Second as a management support system with special information duties:

It assumes the perspective that Controlling “meta-leadership” is, then, an ethical Controlling control and improvement of tasks in terms of responsible corporate governance. Such a Controlling, would reflect the policy of the company from the ground up is critical. It was a matter of first priority, to establish the economic rationality, understanding and responsibility as a parent perspective in the target system of the company.


Then, would be to ask, what is this change of perspective for the design of the management subsystems (for example. To mean planning, Organisation, personnel and management). To aim to match the changes in the company personal and structurally would be to take cultural measures, which these objectives. The Controller, for example. the communication on ethical issues through the establishment of discourse arenas, to promote, and he should take as a “critical Counterpart” of the managers is also a type of staff development function. Finally, the task of “deviation-oriented reflection”, so the control remains with him.Ethical Controlling would practically cover with business ethics and ethical Management.

You choose the closer perspective of the controlling in the sense of a management support system with the task of information supply, then two references can, in turn, to business ethics:

  • For one, you can – similar to the structure of the organisation – whether by the conventional Controlling responsibility is hampered.
  • The other is questions about the possibilities of support by Controlling the business ethics active.

This post is an excerpt from the new book on corporate ethics.

Ethisches ControllingHow can be implemented the business ethics as a Management responsibility? A stronger orientation of the corporate guide on the guiding principle of a life-serving economy is more and more demanded. Elisabeth Gödel discusses the philosophical foundations of ethics and clarifies the relationship of ethics and Economics. The focus is on the institutionalisation of ethics is on the level of the individual company.

>> Link to book

>> Link to the Service book

>> Link to the slides for lecturers

>> Link to the editorial

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