Le rôle du contrôleur revisité : une perspective nord-américaine

This article deals with the role and activities of controllers in a North American context. The North American controller is a managerial member of the finance function and often is a member of a professional accounting body. He is globally responsible for the management control process of his organization and specifically responsible for control tools and practices, including budgeting. The literature presents two contradictory images of the controller. The stereotypical image of a bean counter emerges extensively. Simultaneously, normative descriptions prepared by accounting bodies and others portray controllers as business partners. The fact that the normative view of the accountant as business partner has so often been called into question suggests that transition to this role has proven difficult. Four profiles of the accountant in organization emerge : fiduciary, analyst, hybrid and transactional. These profiles are differentiated by the activities performed by accountants and by their role orientation. The emergence of specific role profiles is explained in part by the task orientation of the respondent, his experience in external auditing, the sector of activity and the ownership structure of the fi rm.