The role and functions of controllers in organization management

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