Rouwelaar, Hans ten (Nyenrode Business Universiteit)
Abstract
In the last decades, the position of the business unit controller has grown in importance. This study gives a review of the research behind the two roles, which business unit-controllers can fulfill in business life: the support role and the control role. The support role is associated with involvedness of controllers by supporting managerial decision-making in the business unit; the control role focuses on providing reliable and timely financial accounting information for the corporate level and insuring that the financial function complies with relevant regulations. This paper contributes to the Management Accounting literature by documenting the available literature regarding the roles of controllers and by developing a theoretical framework to study the controller involvement in management. Based upon this framework twelve propositions and a regression model are presented, which can be used in future studies to test empirically which factors influence the controller involvement in management.
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