From the analysis by the world body for the introduction of standards of control – IGC International Group of Controlling, unfortunately, it is not possible to accurately diversify the responsibility of the manager and the controller, in terms of where it starts and where it ends.
In Western European companies, they say, “there are no ideal, but there are good systematization systems.”
The view of the first Macedonian Banking Academy – ABIT is in line with the Germans, and it says: “The controlling department should be outside of the finance department, and completely independent and neutral.” Yes, the controlling department should be next to the management, but not very close to it. People sometimes try to solve this problem of overlap (between the management and the controller) with the help of a detailed and precisely formulated job description. However, with that, they only get involved in bureaucratic descriptions and are not close to a solution.
To this end, the idea is: “less regulation and more governance-based on freedom.”
The description of the work of the controller should be formulated in the spirit of Napoleon’s maxim for the Constitution: “Elle doeit etre sourte at obscure” – short and not too precise. But what we need are directions. Guidelines unite, and job descriptions divide.
Respected current and future controllers, for such dilemmas and many other current topics, in the following period, under the mentorship of:
- Prof. D-r Ronald Gleich, Academic Director of the Center for Performance Management & Controlling at the Frankfurt School of Finance & Management (one of the top universities for bankers, financiers and managers in Germany) and a board member at the Heidelberg Institute in Skopje;
- Professors from the management of the Heidelberg Institute in Skopje;
- FORUM Institute in Heidelberg;
- Mannheim State Dual University, through its alumni members, about 2000 German companies; and
- Heidelberg Faculty in Skopje (in establishment),
prof. D-r Sinisa Naumoski, from ABIT, as a certification program manager, with fellow controllers from all 6 generations at ABIT and the Heidelberg Institute in Skopje, will realize a series of workshops, publications and presentations to a known employer, in order to achieve the effects of previous analyzes and projects of the working groups of controllers, to gain importance. Namely, it is possible only through alumni coordination, as a department in the Macedonian Controlling Association – MCA. For that purpose, ABIT will soon announce the beginning of the work of the Association for realization of common interests of the controllers and promotion of their work MACEDONIAN CONTROLLING ASSOCIATION – MCA.
“Namely, we at ABIT are of the opinion that as a country, after 8 years of work, 4 international conferences with more than 400 participants and 75 certified Macedonian controllers with the quality mark from IGC, we deserved an association, which will aim – to create its own alumni club and to promote future consultants in this field, as well as to develop the function of controlling in small and medium enterprises and the public (state) sector. “– said prof. D-r. Naumoski