Controllerin työnkuva

Yritysten toimintaympäristön muutokset ovat pakottaneet yritykset muokkaamaan organisaatiorakennettaan ja tämä on johtanut taloushallinnon hajauttamiseen. Hajautettu taloushallinto on tehnyt perinteisten laskentatoimen ammattilaisten yksitoikkoisista työtehtävistä paljon värikkäämpiä. Roolit ja työtehtävät ovat lisääntyneet ja hyvien kommunikaatiotaitojen merkitys on korostunut. Tämä on pakottanut laskentatoimen ammattilaiset ulos toimistoistaan tekemään yhteistyötä yrityksen muiden osastojen kanssa. Controller on käsitteenä laaja. Controller-nimike sisältää monia eri rooleja ja työtehtäviä yrityksessä. Tämän takia työnimikettä voidaankin tarkentaa esimerkiksi nimikkeillä Assistant Controller tai Business Controller. Työtehtävien painopiste vaihtelee controllerin roolin mukaan, mutta laskentatoimen hallitseminen ja liiketoiminnan ymmärtäminen on kaikissa tärkeää. Business Controller on kuitenkin muista controllereista selvästi eniten liiketoimintaan suuntautunut. Työn perusteella voidaan todeta, että controllereiden työnkuvat teoriassa ja todellisuudessa vastaavat hyvin toisiaan. Controllereiden yleisimpiä työtehtäviä sekä kirjallisuuden ja artikkeleiden että työpaikkailmoitusten mukaan ovat taloudellisen tiedon tuottaminen ja analysointi, raportointi, raportointijärjestelmien ja suorituskykymittaristojen ylläpitäminen ja kehittäminen, taloudellisten ohjeistusten laatiminen, yrityksen taloudellisena neuvonantajana toimiminen sekä päätöksenteon tukeminen. Controllereiden työtehtävien painopiste riippuu aina myös yrityksen koosta ja toimialast

The effect of organisational culture perceptions on the relationship between budgetary participation and managerial job-related outcomes

The impact of managers' perceptions of their organizational culture (OC) on the relationship between budgetary participation (BP) and managerial job-related outcomes, operationalized as managerial performance and job-related tension (JRT) is examined. Data supported predictions that increasing BP would lower JRT for managers perceiving a high emphasis on innovation within their OC, regardless of their perceptions of an emphasis on attention to detail. When managers perceived low innovation, however, their perception of level of attention to detail had a significant effect on the relationship between BP and JRT.

Reliability and validity of scores on scales to measure managerial aspirations

The present investigation assessed the reliability and validity of the scores of a subjective measure of desired aspirations and a behavioral measure of enacted aspirations. A sample of 5,655 employees was randomly split into two halves. Principal components analysis on Sample 1, followed by confirmatory factor analysis on Sample 2, confirmed the desired and enacted scales as distinct but related measures of managerial aspirations. The desired and enacted scales had satisfactory levels of internal consistency and temporal stability over a 1-year period. Relationships between the measures of desired and enacted managerial aspirations and both attitudinal and behavioral criteria, measured concurrently and 1 year later, provided preliminary support for convergent and discriminant validity for our sample. Desired aspirations demonstrated stronger validity than enacted aspirations. Although further examination of the psychometric properties of the scales is warranted, the present findings provide promising support for their validity and reliability for our sample.

The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of intangible Managerial Accounting Information: an exploratory study

The general objective of this work was to study the contribution of the ERP for the quality of the managerial accounting information, through the perception of managers of large sized Brazilian companies. The initial principle was that, presently, we live in an enterprise reality characterized by global and competitive worldwide scenery where the information about the enterprise performance and the evaluation of the intangible assets are necessary conditions for the survival, of the companies. The research of the exploratory type is based on a sample of 37 managers of large sized-Brazilian companies. The analysis of the data treated by means of the qualitative method showed that the great majority of the companies of the sample (86%) possess an ERP implanted. It also showed that this system is used in combination with other applicative software. The managers, in its majority, were also satisfied with the information generated in relation to the dimensions Time and Content. However, with regard to the qualitative nature of the information, the ERP made some analysis possible when the Balanced Scorecard was adopted, but information able to provide an estimate of the investments carried through in the intangible assets was not obtained. These results Suggest that in these companies ERP systems are not adequate to support strategic decisions.