Bakgrund: Teknologins utveckling samt den ökade globaliseringen har gjort dagens controller till ett komplext yrke som berör många aspekter. Vi vill behandla ämnet utifrån personer som ska anställa en controller eftersom de är involverade i controller-rollen. Vi undrar hur dessa personer egentligen kan veta vad de söker hos en controller när det råder en så stor osäkerhet kring begreppet. Syfte: Syftet med vår uppsats är att undersöka vilka förväntningar som arbetsgivare har på en controller samt analysera dessa med stöd av tidigare forskning och litteratur. Uppsatsen fokuserar på dels vad controllern skall arbeta med och hur arbetsuppgifterna utvecklas och dels på personlighetsdrag och färdigheter. Vi vill få en ökad förståelse på hur arbetsgivare via sina förväntningar tolkar begreppet controller. Metod: En kvalitativ forskningsmetod med abduktiv ansats. Empirin är insamlad via semistrukturerade intervjuer med anställningsansvariga och kompletterad med information från verksamheters platsannonser. Slutsats: Vi drar slutsatsen utifrån vår studie att förväntningarna på controllers är i grunden relativt lika, men skiljer sig även i många aspekter.Ytterligare en slutsats är att det råder till viss del delade meningar beträffande hur respondenterna vill och anser att controller-rollen ska utvecklas. Studien ger indikationer på att det råder en del osäkerhet kring begreppet controller. / Background: Technology development and increased globalization has made the Controller profession to something complex that involves many aspects. We want to process this subject from the point of view of people who is about to hire a Controller. We wonder how these people know what they are looking for since it is a large uncertainty about the concept. Purpose: The purpose of this essay is to examine the expectations that employers have towards a Controller and analyze these based on previous research and literature. The essay will focus on partly the job assignments and its developing, and partly on the personality and skills. We want to get a better understanding about how the employers, via their expectations, interprets the concept of Controller. Method: The purpose of this study has been achieved through an abductive method. The empirical data was collected through semi-structured interviews with people in charge of hiring the Controllers and complemented with job advertisings. Conclusion: The expectations of the Controller are fundamentally quite similar but have some differences in several aspects. There are different opinions from the respondents how the Controller role should develop in thefuture. The study indicates that there is some uncertainty in the concept that is Controller.

Controllerrollen utvecklades inom organisationer i början av 1900-talet och har förändratsmycket över tidens gång. Controllern har gått från att ha en mer kameral roll till att ha fått en allt mer affärsinriktad och analyserande funktion inom företagen. Denna drastiska förändring av funktionen skedde på 1930-talet genom att Controllers Institute of America (CIA)startades, vilket ledde till att controllern fick den mer analyserande rollen. Inom företag iSverige och övriga Europa växte controller begreppet fram under 1970-talet. Men rollen som controller har fortfarande inte någon tydlig definition och kan se väldigt olika ut beroende på vilket företag controllern arbetar inom. Det finns även väldigt många olika typer av controllers, vilket ökar variationen av rollen. Uppsatsen syftar till att öka kunskapen om vaddet innebär att arbeta som controller; det vill säga vilka arbetsuppgifter och vilken kompetens som är vanligt förekommande inom yrket, vilka skillnader det finns mellan företag samt omdet finns en skillnad mellan hur controllern själv och övriga inom organisationerna definierar controllerrollen. Studien är genomförd med en kvalitativ metod och en abduktiv ansats. Materialet är insamlat via semistrukturerade intervjuer av både controllers och dessmedarbetare. Det genomfördes tio stycken intervjuer på fem olika företag, varav sju intervjuer var med controllers och tre intervjuer var med medarbetare. Resultatet blev att de intervjuade controllerna i studien gick att kategorisera som tre olika typer av controllers baserat på deras arbetsuppgifter och ansvarsområden; analytiker med inslag av kamrer, kamrer med inslag av analytiker samt en blandning av analytiker, pedagog och coach. Vi kan konstatera att vi märkt en viss skillnad i controllerrollen mellan företagen gällande företagsstorlek och hur rapporteringen är utformad, men inga större skillnader beroende på bransch. Avslutningsviskom vi fram till att de intervjuade controllerna och medarbetarna i stor utsträckning var överens kring vad controllerrollen innebär både i allmänhet och på de specifika företagen. / The role of a controller has existed within organizations since the beginning of the 20thcentury, but it has developed substantially over time. The controller initially had an accountant role and now they have an increasingly business oriented and analytical function within business organizations. In the 1930s, this drastic change of function in the role occurred by the Controllers Institute of America (CIA), which resulted in the controller getting a more analytical role. Within companies in Sweden and across Europe, the controller concept developed in the 1970s. However, the role of a controller still lacks a clear definition and the content in the role varies substantially across different business organizations. There are also many different types of controllers, which increases the role variation. The objective of this study is to increase the knowledge of the role of a controller; by studying which tasks and expertises that are included in the profession, the differences between companies and whether there is a difference between how the controller himself/herself and the others within the organizations define the role of a controller. The study is conducted with a qualitative study with an abductive approach. The empirics are collected via semi structured interviews with both controllers and related roles. The study was conducted by means of ten interviews across five different companies, of which seven interviews with controllers and three interviews with related roles. The controllers were categorized as three different types of controllers based on their duties and responsibilities; the analysts with elements of accountants, the accountant with elements of analysts and the mix of analyst, educator and coach. A noticeable difference in the role was noted between companies depending on their size and how their reporting is designed, but no major differences depending on industry. Finally, we concluded that the interviewed controllers and the related individuals largely agreed on controller role content in general as well as within each respective company.

近年來，策略性人力資源管理被企業視為一項核心競爭優勢，透過人力資源規劃與組織運作結合，以達到企業經營的目的。因此，著重在管理職能對高組織績效影響效果之策略性人力資源探討愈來愈多，而在管理職能之實證研究，也多著重在管理群組對個人工作績效或部門績效之影響，其結果也證明管理職能之良窳確實會對個人或組織績效產生影響，可說明管理職能在企業營運中的重要性。然而，相較於結果面之研究，管理職能之前因面研究卻明顯地不足，少有研究將組織內外之管理措施或活動與管理職能的因果關係作進一步探討，特別是關於影響研發主管管理職能之前置因素探討。因此，本研究將聚焦於影響研發主管管理職能之前置因素，並探討影響管理職能之組織活動與管理措施為何，為企業培育研發主管時，提供具體且有效之建議。 本研究主張企業中的研發主管，因實際參與公司內的管理措施與組織運作，將能強化自身的管理職能。然而，有鑑於過去研究較少針對研發主管職能發展出符合理論與實務看法之分類與內涵，本研究在探究組織活動與研發主管職能之關係前，先行對研發主管職能進行文獻探究，並藉由業界主管深度訪談與專家效度問卷等多重方式歸納出重要之職能群組。本研究將研發主管職能分為三個職能群組與七個職能，分別為專業知能(包括產品發展能力與領導培育能力)、跨界知識轉換職能(包括搭橋溝通能力與知識管理能力)以及資源整合創新職能(包括資源協調能力、策略規劃能力與創新促進能力)。 同時，本研究認為內部與外部組織活動會對不同的研發主管職能產生影響。內部組織活動可分為專業能力的訓練、員工授權、團隊經營與工作指派；外部組織活動則著重於顧客經營活動。與過去研究不同的是，本研究認為除組織內部相關之措施外，研發主管亦應該要對外經營顧客關係，因為透過顧客關係之建立與維持，將能不間斷地接收顧客資訊，以為產品創新之來源，並提高主管個人之管理職能。 本研究以中高階研發主管為研究對象，而為避免相同方法偏誤之發生，由研發主管自評參與組織活動之程度，並由其直屬上司評量該研發主管之管理職能表現。本研究以問卷調查方式進行資料蒐集，共搜集14家公司、119位研發主管與26位直屬上司之資料，並以階層式迴歸分析資料。研究結果如下： (一) 訓練與專業知能為正向關係。 (二) 專業能力訓練與跨界知識轉換職能為正向關係。 (三) 專業能力訓練與整合資源創新能力為正向關係。 (四) 授權程度與專業知能為正向關係。 (五) 授權程度與跨界知識轉換職能為正向關係。 　　本研究另以個別職能為依變項進行分析，研究結果發現顧客經營活動與知識管理能力、創新促進能力呈正向關係。 　　而就上述之研究發現，本研究建議管理者應建立完整且具系統性之管理職能發展計畫，以做為培育現職工程師為日後之研發主管，並應將專業能力訓練、授權與顧客經營活動納入此培育系統中，以確保研發主管具備專業知能、跨界知識轉換職能以及資源整合創新職能等「技術」與「管理」的職能，以因應環境之變化與競爭，為企業永續經營奠定良好的基礎。 / In recent years, strategic human resource management (SHRM) has been regarded as core competitive advantage for frims to respond to uncertain environments. Because human capital can bring innovation into organizations, it is important to select, train, allocate and retain the human resources. Among these human catpial, competency is the essential component representing the knowledge, skills, and abilities. This study focuses on R&D competency, particularly R&D managerial competency. Moreoever, this study investigates the effects of organizational activities on R&D managerial competency to understand the complex relationships among organizational activities and RD managerial competency. This study suggests that R&D managers will be able to substantially enhance their managerial competency by progressively participating in organizational activities. However, fewer research pay attention on the typology and contents of R&D managerial competency, this study explores this construct before investigating its anticidents. The author reviewed R&D managerial competency literature, interviewed seneior R&D managers and analyzed expert opinion questionnaires to categorize R&D managerial competencies into three competency clusters and seven competencies: 1. Competency cluster of professional knowledge and skill  Product developemtn competency  Leadership competency 2. Competency cluster of integrative capacities  Bridging communication competency  Knowledge management competency 3. Competency cluster of optimizing resource and facilitating innovation  Leveraging resources competency  Strategy planning competency  Innovation stimulation competency Meanwhile, this study also claims that involvement in both internal and external organizational activities will have substantial effects on R&D managerial competency. Internal activities herein refer to professional training, empowerment, team management, and job assignment; whereas, external activities emphasize on fostering royal customer relationships. In contrast to pre-existing academic researches, this study suggests that, in addition to internal activities, R&D managers should progressively develop customer relations. The reason is that by understanding customer’s needs and absorbing most innovative ideas would no doubt be the origins of technology innovations. This study focuses on top and middle level R&D managers. In order to avoid common method variances, this study is to match and analyze data collected from 119 R&D managers and their supervisors (26 senior managers in total) of 14 companies in Taiwan electronic industry. Results showed that: 1. Professional training was significantly and positively related to to competency cluster of professional knowledge and skill. 2. Professional training was significantly and positively related to the competency cluster of integrative capacities. 3. Professional training was significantly and positively related to the competency cluster of optimizing resource and facilitating innovation. 4. Empowerment was significantly and positively related to competency cluster of professional knowledge and skill. 5. Empowerment was significantly and positively related to the competency cluster of integrative capacities. In addition, this study analyzes the sub-competency of the competency clusters, and found that customer management is positively related to knowledge management competency and facilitating innovation competency. In sum, this study suggests that organizations should set up an integrated and systematic program for potential engineers who might be competent R&D managers in the future. Furthermore, the findings of this study implies that this program should include professional trainings, empowerment, and customer-relationship management, and to ensure that R&D managers possesses “skill” and “managerial” competencies to make themselves the cornerstones for ever-competitive enterprises and to prepare themselves to be responsive to the constantly evolving environment.

The purpose of this study has been to examine and analyze school counselors’ experience of collaboration with other professions in the student health team and the preconditions for their work. The study is based on qualitative semi-structured interviews with six elementary-, and two high school student counselors in a medium-sized town in Sweden. The theoretical approach being used is: role theory, theory of professions and theory about collaboration. The study´s result shows that the school counselors’ experience an unclarity in their job assignments and their role is often described as diffuse and vauge. Furthermore, the result also shows that personality, different perspectives, education, lack of time, resources and confidentiality is affecting their possibility to execute an independent professional social work in the student health team. This study also shows that the school counselors valuate collaboration. A opportunity that sometimes is being obstructed through the different perspectives as compared to the other professions in the student health team, and therefore affects their experience of collaboration.

Bakgrund: Behovet av en fungerande välfärd har tydliggjorts till följd av Covid-19. Välfärd är ett samlingsbegrepp och förses via offentlig sektor. De statliga myndigheternas uppdrag är att upprätthålla välfärden genom att arbeta kvalitetssäkert och kostnadseffektivt. Controllerns uppgift är vidare att analysera, styra och stötta verksamheten. Problematiskt är emellertid hur controllern genomför sina arbetsuppgifter genom att kombinera kostnadseffektivitet och kvalitetssäkring, samt huruvida den innehar förståelse för innebörden av att skapa välfärd. Vidare anges det vara mer komplicerat för en individ som kan ekonomi att därefter lära sig verksamheten, än vice versa. Av intresse är därför betydelsen av erfarenhet respektive utbildning för controllerns utförande av dess arbetsuppgifter.   Syfte: Syftet med studien är att bidra med kunskap kring hur en controller inom offentlig sektor bidrar till upprätthållande av välfärd, samt att studera betydelsen av erfarenhet respektive utbildning för arbetet. Metod: Uppsatsen tillämpar en kvalitativ forskningsmetod med ett tolkande synsätt där empiri samlas in genom semistrukturerade intervjuer. Myndigheter som inkluderas i studien är Kronofogden, Centrala studiestödsnämnden, Försäkringskassan, E-hälsomyndigheten samt Arbetsförmedlingen.  Slutsats: Controllern bidrar indirekt med att upprätthålla välfärd genom att bryta ner myndighetens övergripande mål, förhålla sig och arbeta utifrån aktuella lagar och riktlinjer som sätts av respektive departement, utforma beslutsunderlag samt kombinera kostnadseffektivitet och arbete med kvalitetssäkring. Vidare anses erfarenhet och utbildning utgöra en betydande del vad gäller controllerns utförande av arbetsuppgifterna som i sin tur leder till att upprätthålla välfärd. / Background: The need for a functioning welfare has been clarified as a result of Covid-19. Welfare is a collective concept, provided by the public sector. The task of government agencies is to maintain welfare by working quality-assuredly and cost-effectively. The controller's task is to analyze, control and support the business. Problematic however, is how the controller performs its tasks by combining cost-effectiveness and quality assurance, and whether they have an understanding of the meaning of creating welfare. Furthermore, it is stated to be more complicated for an individual who knows finances to subsequently learn the business, than vice versa. Of interest is therefore the importance of experience and education for the controller's performance of its tasks. Purpose: The purpose of the study is to bestow knowledge regarding how a controller in the public sector contributes to the maintenance of welfare, and to study the importance of experience and education. Method: The study applies a qualitative research method with an interpretive approach, where empirical data is collected through semi-structured interviews. Authorities included in the study are Kronofogden, Centrala studiestödsnämnden, Försäkringskassan, E-hälsomyndigheten samt Arbetsförmedlingen.  Conclusions: The controller contributes indirectly to maintaining welfare by breaking down the authority's overall goals, relating to and working on the basis of current laws and guidelines set by each ministry, designing a decision basis and combining cost efficiency with quality assurance. Furthermore, experience and education are considered to be a significant part of the controller's performance of the tasks, which indirectly leads to maintaining welfare.