| Popis: |
Business unit-controllers can fulfill two roles in business life: the support role and the control role. The support role is associated with 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 ensuring that the financial function complies with relevant regulations. The purpose of this paper is to explain these two roles of business unit-controllers. Survey data from 119 business unit-controllers in Dutch multidivisional organizations indicate that business unit-controllers spend more time on the control role when their organization has a hierarchical or adhocracy culture and fewer employees. On the other hand, controllers spend more time on support activities when their organization is decentralized and when their organization is operating in the service or not-for-profit sector. Finally, controllers who are 'open to new experiences' spend less time on their control role, while controllers with a more agreeable personality spend more time on their control role. |
