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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Shedding light on the controller profession : controllers’ value-creation in Swedish organizations

Färm, Josefine, Jönsson, Caroline January 2018 (has links)
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.

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