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

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  • Jürgen Weber

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

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  • Jürgen Weber, 2011. "The development of controller tasks: explaining the nature of controllership and its changes," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(1), pages 25-46, September.
    • Handle: RePEc:spr:metrik:v:22:y:2011:i:1:p:25-46
    DOI: 10.1007/s00187-011-0123-x
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    3. Nowosielski Krzysztof, 2014. "Controlling process performance indicators. Results of empirical and theoretical research," Management, Sciendo, vol. 18(1), pages 1-14, May.
    4. Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener, 2020. "Determinants of information system quality and data quality in management accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 97-121, April.
    5. Cristiana Cattaneo & Chiara Oppi, 2023. "Multidimensionalit? e multidisciplinariet? nell?Hospital-Based Health Technology Assessment: quale ruolo per il controller?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 187-211.
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