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The controller's role in management control dialogues
Södertörn University, School of Social Sciences, Business Studies.ORCID iD: 0000-0003-2125-3667
2020 (English)In: Strategic management control: Successful strategies based on dialogue and collaboration / [ed] Nilsson, F.; Petri, C-J.; Westelius, A., Cham: Springer Nature, 2020, p. 101-115Chapter in book (Other academic)
Abstract [en]

The breadth of the controller role, ranging from bookkeeper, “bean counter” and “watchdog” to a more strategic business partner, has long been discussed in the accounting literature. Resting upon the assumption that controllers, at least on the business partner side of the spectrum, frequently engage in dialogue with operations managers, this chapter investigates what such dialogues, or “accounting talk”, may look like and what the role of the controller may be therein. The chapter outlines three common types of dialogues between controller and managers, which serve to create awareness of problems, identify reasonable solutions, and challenge assumptions about how to conduct operations. In these dialogues, accounting information and other types of information jointly form a multifaceted image of operations that may spark discussion and debate around strategic issues. These dialogues may furthermore serve an educational purpose for both controller and managers as information and stories are exchanged around interpretations of data, definition of concepts and day-to-day operational concerns. Assuming this more strategic and interactive role, the controller becomes involved not only in calculations but also in social processes related to educating, persuading and inspiring. The chapter ends with a discussion of how a more strategic controller role can be enabled.

Place, publisher, year, edition, pages
Cham: Springer Nature, 2020. p. 101-115
Series
Management for Professionals, ISSN 2192-8096, E-ISSN 2192-810X
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-43750DOI: 10.1007/978-3-030-38640-5_7ISBN: 978-3-030-38639-9 (print)ISBN: 978-3-030-38640-5 (electronic)OAI: oai:DiVA.org:sh-43750DiVA, id: diva2:1521858
Available from: 2021-01-25 Created: 2021-01-25 Last updated: 2023-09-07Bibliographically approved

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Gullberg, Cecilia

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • sodertorns-hogskola-harvard.csl
  • sodertorns-hogskola-oxford.csl
  • 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