The role of the controller in small and medium-sized companies is a topic under researched. Thus, the aim of this paper is to analyze controller’s role in Italian small and medium-sized companies through a quantitative study. A questionnaire was distributed in order to understand if controllers are more similar to the traditional bean counter profile or the business partner role. The considered variables are: 1.) activities or management accounting practices performed, 2.) main recipients of the produced information, 3.) the controllers’ organizational position, 4.) personal characteristics, 5) professional skills and 6) educational qualification. Moreover, the study analyzes the influence of situational variables, such as company size, tension for growth and the presence of structured advanced control systems.

Contemporary roles of Italian controllers in small and medium-sized enterprises

AURELI, SELENA;
2013

Abstract

The role of the controller in small and medium-sized companies is a topic under researched. Thus, the aim of this paper is to analyze controller’s role in Italian small and medium-sized companies through a quantitative study. A questionnaire was distributed in order to understand if controllers are more similar to the traditional bean counter profile or the business partner role. The considered variables are: 1.) activities or management accounting practices performed, 2.) main recipients of the produced information, 3.) the controllers’ organizational position, 4.) personal characteristics, 5) professional skills and 6) educational qualification. Moreover, the study analyzes the influence of situational variables, such as company size, tension for growth and the presence of structured advanced control systems.
Proceedings of the 8th International Conference on Accounting and Management Information Systems (AMIS 2013)
285
308
Aureli S.; Sacchi E.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11585/327515
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