The development of controller tasks: explaining the nature of controllership and its changes

Jürgen Weber ()

Metrika: International Journal for Theoretical and Applied Statistics, 2011, vol. 22, issue 1, 25-46

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. Copyright Springer-Verlag 2011

Keywords: Controllership; Controller tasks; Business partner; Model of development of controller tasks (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:spr:metrik:v:22:y:2011:i:1:p:25-46

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DOI: 10.1007/s00187-011-0123-x

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