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Shedding light on the controller profession: controllers’ value-creation in Swedish organizations
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2018 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Problematization: Financial departments have during the recent years developed due to environmental changes, and so has the controller profession. Controllers are working hard in the shadow of the CFO, together with an unclear definition over their tasks. By shedding light on the controller can their value-creation for the organization be defined.

Purpose: The purpose of this research is to examine developments of the controller profession from a Swedish organizational context. Furthermore, this thesis aims to investigate if there is an expansion of the controller professions role, within organizations, that affecting their ability to create value.

Methodology: The research has been conducted with a qualitative approach. In this study was 8 interviews performed with controllers in Swedish organizations. This research further examines the controller profession from a general context, in other words, without no specific industry orientation.

Findings /conclusions: The findings of this study argue for that there still exist an indistinct definition over the controller profession, thus developments within their role can be confirmed. The traditional view of controllers’ work should therefore be prolonged. Controllers are still just as accountable for financial assignment, the role has however, developed to become involved in most of parts organizations’ businesses and adapted an advisory role. The advancements have made the controller role to a central position with great ability to create value within an organization, yet, to what extend depends on various factors and aspects.

Place, publisher, year, edition, pages
2018. , p. 113
Keywords [en]
Controller, profession, developed role, value-creation, swedish context
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-18558OAI: oai:DiVA.org:hkr-18558DiVA, id: diva2:1239901
Subject / course
Auditing and controlling
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2018-08-27 Created: 2018-08-19 Last updated: 2018-08-27Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf