“HRM & BSc”
Dipl.-Ing. Johannes GÖLLNER, MSc
Masaryk University, Brno, CZ
October, 05th, 2018, 10:00–15:50 following
Lecture 3


Austria
Germany
U.K.
USA
Gesetze
AktG, GmbHG, IRÄG, URÄG, RLÄG
KontTraG, dAktG, dHGB,
-
Sarbanes-Oxley Act (2002)
Corporate Governance Kodizes
Nationaler CGC (2002)
Nationaler CGC (2006)
Combined Code on Corporate Governance (2003)
Final  NYSE Corporate Governance Rules (2003)
Standards & Empfehlungen
ONR 49000:2010
ON ISO 31000
ISO 31010
-
Revised Turnbull Guidance (2005), Orange Book (2004), BS 31100
COSO I & II
•LEGAL COMPLIANCE
•Exemplarely  Documentation of different Regulations
•2

All measures designed to ensure the correct conduct of a company, its management and supervisory
bodies and its employees.
•CORPORATE COMPLIANCE
•3
•Source: Copyright by GÖLLNER,
•LV Risikomanagement  I, BOKU Wien, 2012
•The main task of the Board / CEO is to ensure that:
- organizational measures, training and controls and
- the correct conduct of the company and its employees
•is ensured.
•The company should be protected from claims for damages and judicial and administrative
authorities penalties.

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•CONTROLLING
•HRM
•Strategic HRM
•= Strategic HR-Controlling
•Operatively HRM
•= Operatively HR-Controlling
•Strategic
•CONTROLLING
•Operatively
•CONTROLLING
•Finance
•ICS
•Accounting
•vs.

CO OVERVIEW – SUBMODULES / SYSTEM

All measures designed to ensure the correct conduct of a company, its management and supervisory
bodies and its employees.
•CORPORATE COMPLIANCE
•5
•The main task of the Board / CEO is to ensure that:
- organizational measures, training and controls and
- the correct conduct of the company and its employees
•is ensured.
•The company should be protected from claims for damages and judicial and administrative
authorities penalties.

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•6
+ CONTROLLING IS A ADDITION AND SUPPORT of the whole
   CORPORATE/ORGANISATION

+ CONTROLLING IS NOT ALONE THING OF  THE
   CONTROLLER BUT EVERYBODY and  PROFIT EXECUTIVE
   OFFICERS
+ CONTROLLING IS A COOPERATION BETWEEN MANAGERS
   AND CONTROLLERS

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•7
+ BALANCED CONTROLLING IS INTEGRATED
   CONTROLLING
+  INTEGRATED CONTROLLING consits of
-  Integration of strategic and operatively
                   Controlling
-  Integration of Effectivity and Efficincy in
     Controlling
-  Integration of Team-Controlling, Partnerring and
   Self-Controlling
-  Integration new Performance Measures of four
                Dimensions of the Balanced Scorecard [BSc] and
                other adequate useable Models and Tools

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•8
•The 4 Dimensions of the BSc ?
+ FINANCE - AND VALUE-PERSPECTIVE
[RESSOURCE-PERSPECTIVE]
+ MARKET-  AND COSTUMERS-PERSPECTIVE
+ INTERNAL PROCESS-PERSPECTIVE
[INTERNAL ORGANISATIONS-PERSPECTIVE]
+ INNOVATION- AND KNOWLEDGE-PERSPECTIVE
[DEVELOPMENT-PERSPECTIVE]

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•9
•WEAKNESSES IN CONTROLLING?
Point of View:  MANAGER
+ CONTROLLER HAVE TOO LITTLE INSIGHT INTO THE
   OPERATIVLY BUSINESS;  37,5 - 44,6 %
+ MISSING of QUALITATIVE ADDITIONAL INFORMATION ON
   THE NUMBER OF REPORTS; 32,3 - 44,6 %
+ CONTROLLER exploit the EXISTING INSTRUMENTS NOT
   OFF; 32,1 - 43,5 %
+ ONLY MARGINAL INFORMATION PROFITS FROM THE
   NUMBERS PROVIDED; 29,0 - 32,1 %
+ INFORMATION COME LATE AND ARE NOT NEWS;
   25,8 – 26,8 %

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Contact:
Dipl.-Ing. Johannes GOELLNER, MSc
email: johannes.goellner@meinesteuerberatung.at
1030 Vienna, Marxergasse 13/10, Austria
mobil: +43-(0)650-22529991

Thank you for your attention.
Questions ?