The purposes of this investigation were to identify and analyze the status, role and functions commonly associated with the controller's position in the institutions of public higher education in order to contrast these findings with those reported in the literature for public higher education controllers as well as controllers in public administration and in private enterprise. / The research methodology entailed a comprehensive literature review combined with detailed surveys and selected interviews. The basic hypothesis was that knowledge had to be gathered and digested from four distinct areas in order to adequately describe the controllership. These four areas consisted of: (1) the competencies, characteristics, and attributes of persons performing as public higher education controllers; (2) the relative position, status, and working relationships accorded the controllers; (3) the functions, duties, responsibilities, and authority assigned to the controllers; and (4) the institutional philosophy, policies and processes for financial management effecting the controllership. / The controllers surveyed were employed in the "large doctoral granting institutions" which held membership in the Southern Regional Education Board for 1977-78. Interviews were held with selected controller respondents. / The findings revealed that controller incumbents are seasoned college administrators who are mature and well trained for their positions. The controllers exhibit stability in their career orientation and plans. They plan on remaining in their current positions for several years, but generally aspire to the position of vice president for administration or finance as their ultimate career goal. / Despite the misleading portrayal in the higher education literature, controllers are usually middle management staff specialists lodged in the third level of organization. Controllers are a fairly well compensated group of professional, untenured administrators. Although they are often termed senior administrators, they are not usually members of key policy making/governing committees of their college or university. They are also not usually designated as the institution's chief financial officer, and their financial administration colleagues in budgeting and institutional research seem to enjoy a more advantageous organizational reporting relationship. / A fairly consistent set of primary controllership functions was identified. The emphasis on fiduciary accounting and lack of management accounting constrained the controllers' ability to participate in central administration resource management activities. The preoccupation with detailed regulation by the controller coupled with his organizational placement limits his authority/responsibility. The findings suggest that public higher education controllers are more similar in their role and functions to their public administration counterparts than they are to controllers in private business. / The institutional financial management philosophy, policies and processes reported by the respondents reflect a less than favorable climate for a sound financial management/accountability program. The institutional accounting systems and, in deed, almost all other institutional information management systems essential to effective and efficient decision making seemed to be less than adequately structured and managed. The lack of proper organization structure and central administration priority on modern resource management have impaired the role and functioning of the public higher education controller. Perhaps the increasing public awareness and emphasis on accountability in higher education will positively alter this situation in the future. / Source: Dissertation Abstracts International, Volume: 41-01, Section: A, page: 0125. / Thesis (Ph.D.)--The Florida State University, 1979.
| Identifer | oai:union.ndltd.org:fsu.edu/oai:fsu.digital.flvc.org:fsu_74022 |
| Contributors | KENT, NORMAN SCOTT., The Florida State University |
| Source Sets | Florida State University |
| Detected Language | English |
| Type | Text |
| Format | 152 p. |
| Rights | On campus use only. |
| Relation | Dissertation Abstracts International |
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