The role and functions of controllers in organization management - ebook

The main objective of this monograph is to determine on the basis of the survey the role of controllers in contemporary Polish companies. The study confirmed that same of the tasks performed by contemporary controllers in Polish companies are the same as those performed by their counterparts around the world although same differences were also identified. Comparing the current role of controllers in Polish organizations with their role in foreign companies can contribute to improving the controller’s image in the organizations, and change the attitude of other employees to management accountants. This may lead to better cooperation between individual departments and controllers, and therefore to the mare efficient functioning of the company.

Introduction 9

Chapter 1. The essence and outline of management accounting development 13

1.1. The essence of management accounting                13

1.2. The development of management accounting prior to 1980 17

1.3. The development tendencies in management accounting at the turn of the 20th and 21st centuries    34

Chapter 2. The special role of a controller in managing a modern organization 39

2.1. The role and functions of a controller in an organization 39

2.2. A controller’s tasks in a company         42

2.3. A controller as a business partner          47

2.4. A controller’s professional qualifications and personal traits              50

2.5. A controller in the organizational structure           54

Chapter 3. Tasks and attributes of controllers based on empirical research conducted in Poland 59

3.1. The tasks of controllers and their conditioning in Polish companies   59

3.2. A controller’s attributes in the light of the empirical research              69

3.3. Controllers in the organizational structure            75

3.4. Controlling awareness in Polish companies          77

Chapter 4. The role and tasks of controllers in the light of the empirical research 81

4.1. The methodology and objectives of the empirical research  81

4.2. Characteristics of the respondents        83

4.3. The tasks and skills of controllers in Polish organizations 88

4.4. Differentiation of controllers’ tasks according to independent variables characterizing the respondents and their companies        98

4.5. The relationship between the functions of controlling and the influence of controllers on an organization 112

Conclusions         117

References            121

Tables 129

Figures  131

Glossary of abbreviations   133

Appendix 1. Questionnaire designed for the purpose of the empirical research               135