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Corporate Expectations Regarding the Role of the Controller: Results of a Hungarian Survey

Author

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  • Veronika Fenyves

    (Institute of Accounting and Finance, Faculty of Economics and Business, University of Debrecen, Debrecen, Hungary.)

Abstract

The past few years have seen fast and continuous changes in the corporate environment. Only those companies can stay competitive in today’s economy that is able to give the right responses to the changes in their environment. Consequently, controlling activities are taking on an increasingly important role in the operation of corporate organizations. In Hungary, the role of controlling has been improving and continuously growing since the 1990s, and it has now become a management function. When setting up a new controlling system, the controller is responsible for selecting the tools, methods, and techniques that are necessary to achieve corporate goals. The study aims to identify the competencies that are required for a controller, as well as the areas they need to focus on in order to be successful in their job. The questionnaire was compiled with the help of the EvaSys system, and they were addressed to the top managers, financial managers, and controllers of various corporate organizations. The sample was made up of 124 completed and assessable questionnaires. In order to analyze the database, there were applied distribution coefficients, ?2 test, Cramer’s V test.

Suggested Citation

  • Veronika Fenyves, 2019. "Corporate Expectations Regarding the Role of the Controller: Results of a Hungarian Survey," International Review of Management and Marketing, Econjournals, vol. 9(6), pages 145-151.
    • Handle: RePEc:eco:journ3:2019-06-20
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    References listed on IDEAS

    as
    1. Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
    2. Ivo De Loo & Peter Nederlof & Bernard Verstegen, 2006. "Detecting behavioural patterns of Dutch controller graduates through interpretive interactionism principles," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(1), pages 46-66, April.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    controller; organizational requirements; personal ability; personal competencies;
    All these keywords.

    JEL classification:

    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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