Content area

Abstract

In the recent past, controllers have become responsible for an increasingly broad range of tasks. The shift is empirically evident, but a theoretical model of these new roles has yet to be developed. This paper describes a framework based on an economic perspective. It combines qualitative and quantitative effects as well as aspects of internal task competition, and shows a pattern of changes compatible with empirical findings. It describes tight linkages between various task levels in relation to content and process, indicating that the stages of development are not merely a reflection of alternative, or even mutually exclusive sets of tasks, but rather, progression to a higher level of additional responsibilities and functions.

Details

Title
The development of controller tasks: explaining the nature of controllership and its changes
Author
Weber, Jürgen 1 

 WHU, Otto Beisheim School of Management, Institute of Management Accounting and Control, Vallendar, Germany 
Pages
25-46
Publication year
2011
Publication date
Sep 2011
Publisher
Springer Nature B.V.
ISSN
21914761
e-ISSN
2191477X
Source type
Scholarly Journal
Language of publication
English
ProQuest document ID
2262157370
Copyright
Journal of Management Control is a copyright of Springer, (2011). All Rights Reserved.