Controlling at the Deutsche Bundesbank

This interview will focus primarily on topics that reflect current trends and the outlook for modern controlling, the aim being to give impetus to controlling practices. In particular, this interview will examine the special aspects of controlling at public institutions and seek to present the controlling approach taken at the Bundesbank to a broader expert public.

Biel: If I might say so, Mr Lipp, as head controller of the “bank of banks” you are one of the reformers. You are one of the individuals who initiated and shaped the “Management and controlling at public institutions” working group. This working group comprises senior representatives from 17 central and state government authorities whose shared goal is to advance the development of management and controlling in the public sector. What is it that motivates you? What do you hope to achieve in this working group, and what do you want to achieve for controlling?

Lipp: Through the working group we are able to exchange information and experience with controllers from a variety of public institutions, allowing us to reflect on our own approaches to controlling. Broadly speaking, I hope that the working group’s findings and the positive examples of controlling practice at public institutions will help to stimulate a process of change that leads to a modern style of controlling in the public sector.

Biel: The term “new management” has been used repeatedly when approaches from the public sector were adapted to the particularities of the public service sector and applied there. Observers might be led to believe that these efforts failed to meet all the expectations. Clearly, the working group was set up in March 2010 to instil fresh vigour into these endeavours. On the other hand, many public administrations have shown an unmistakable degree of willingness to embrace reform for some time now. How do you view, or where do you see innovations in public sector controlling in 2013, and what trends are becoming apparent?