Research - 12.02.2013 - 00:00 

Hilti and HSG set up a laboratory

The HSG and Hilti established the new controlling laboratory Hilti Lab for Integrated Performance Management on 20 February 2013. This institution develops new controlling systems and management models.


21. February 2012. The laboratory is intended to develop and test new management models. It makes use of findings from behavioural science in order to develop management and controlling systems. “With our involvement at the HSG, we would like to inject our many years’ experience from the conjunction of management culture and controlling systems into research,” said Jörg Kampmeyer, CFO and Member of the Executive Board of the Hilti Group, when signing the cooperation agreement at the HSG.

Focus on performance and behaviour
“Entrepreneurial performance is not only determined through a mechanistic understanding of value drivers. People and the way they behave influence the result to at least the same extent,” said Prof. Dr. Klaus Möller, Academic Director of the Hilti Lab and Director of the Institute of Accounting, Control and Auditing (ACA-HSG). He deals with behaviour orientation and analytics in controlling. The operative management of the Hilti Lab will be taken over by Franz Wirnsperger. He was CFO of the Hilti Group for ten years and had a substantial influence on the development of the group’s management and controlling systems during that time.

Developing new management models
The combination of financial controlling models and behaviour-oriented research sets new standards in economic sciences and controlling. “We are facing a paradigm shift in controlling. Companies will have to develop their own understanding of performance and performance management systems,” said Prof. Möller.

This is why practical recommendations for action are all the more important for management. Together with companies which are part of the “Controlling Excellence Network St. Gallen”, the laboratory will test new integrative management models.

Image (from left to right): Professor Klaus Möller (ACA-HSG), Franz Wirnsperger, Jörg Kampmeyer (both Hilti AG) and HSG President Thomas Bieger signing the contract.

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