下列文稿由Heimo Losbichler教授撰写，Heimo Losbichler教授是德语国家管理控制领域优秀的学术专家和意见领袖之一，同时他从2018年春天起也是国际管理控制师协会的董事会主席。在文章的开头部分，他这样写道 | The following dicussion paper was written by Prof. Dr. Heimo Losbichler who
is one of the leading scholars and opinion leaders for controlling in
the German-speaking countries and at the same time Chairman of the Board of ICV since Spring 2018. At the beginning
of his paper, he wrote the following statements:
“德语国家管理控制的理念，主要源于阿尔布莱希特 • 戴勒博士和国际管理控制师协会对其的定义塑造。在国际层面，德语国家的管理控制更多地被认为是一种特定模式，这种模式迟早会从属于美国的主流思潮。站在我们的角度看，国际管理控制师协会关于可持续的管理控制的思想已经在实践中证明了它的价值，我们坚信我们的道路是正确的。 近几年的国际金融危机也让我们注意到， 过去指导企业经营管理的不少主流派假设，也是需要得到重新审视和讨论的，这更加证明了我们理念的正确性。上述动因提供足够的理由，让我们对国际管理控制师协会提出的可持续管理控制的理念，以及管理控制师角色的认知，做一个提纲要领式的介绍。| Controlling as we see it in the German speaking region was essentially shaped by Albrecht Deyhle and the ICV. Globally it tends to be perceived as a local model, which sooner or later subordinates itself to the American mainstream. From our point of view the ICV's sustainable controlling approach has proved its worth in practice. We firmly believe that our way is the right one. This is even more true now that the current world crisis has shifted the focus of attention to standards which we have already been using in business management. Both give sufficient reason to once again present the core elements of the ICV's sustainable controlling approach as a management concept as well as those core elements relating to the role of controllers. ”
请点击下列链接阅读中文和英文翻译稿或者下载德语原文。| Please click the following links for reading the Chinese and English version of the text or download the German original.