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Balancing diagnostic and interactive control systems: In uncertain times, Chief Financial Officers and business controllers are more important than ever.
Book chapter

Balancing diagnostic and interactive control systems: In uncertain times, Chief Financial Officers and business controllers are more important than ever.

Lukas Goretzki and Kalle Kraus
Sweden through the crisis, pp.133-139
Stockholm School of Economics Institute for Research
2020

Abstract

In this article, Lukas Goretzki and Kalle Kraus discuss how management control systems can help companies to deal with the COVID-19 pandemic. In times of great uncertainty, it is not enough to focus on “diagnostic” control such as traditional budget control. Instead, it is important to also perform “interactive” control in order to learn, adapt, and adjust. To navigate a crisis, Chief Financial Officers and business controllers are more important than ever.

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