Looking forward. The new controller roll
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2017-12-06
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en
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This thesis is aimed at generating a portrait of the modern-day controller, focusing especially on the business and financial controller functions. A critically important business function subject to fast-developing recent contingencies, the present-day controller must adapt to his environment or risk losing his raison d’être. A profile of the modern controller is sketched using his skills, tasks and sub roles as its contours, and his developing environment as its background. The business controller is found to be the link between business and finance, developing to a general advisor role capable of detecting, collecting, and processing all sorts of information relevant to running a business. The financial controller is found to be an independent guardian to the quality of financial information, who sees technological advancements make his classical role much easier to perform. These developments force his role to find new responsibilities. Important external developments include new ways of doing business, a growing stakeholder orientation but above all rapid technological advancement.
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Faculteit der Managementwetenschappen