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Vem är controllern?: En kvalitativ studie om controllern i rollen som styrorienterad och traditionell ekonomichef
Halmstad University, School of Business and Engineering (SET).
Halmstad University, School of Business and Engineering (SET).
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
Abstract [sv]

Sammanfattning

 

 

Det finns många definitioner av vad yrket controller innebär, vilket visar att yrkestiteln är svårdefinierad. Syftet med studien är att beskriva controllerns arbetsroll i medelstora tillverkande privata företag och om controllerns roll fokuserar mer mot styrorienterade uppgifter eller mer mot traditionella ekonomiuppgifter. Vi utformade därför följande frågeställning: Är dagens controller i tillverkande företag mer styrorienterad eller mer en traditionell ekonomichef? Vi valde att genomföra en kvalitativ studie eftersom det möjliggör en djupare förståelse och sedan använde vi oss av en deduktiv ansats där vi gick från teori till empiri. I vår teoretiska referensram har vi beskrivit olika egenskaper, färdigheter, roller och arbetssätt som ingår i controllerns yrke. Vår empiriska studie omfattade personliga intervjuer med fem controllers som kompletterades med en enkät där respondenterna fick rangordna sina arbetsuppgifter i förhållande till tiden. Resultatet visar att vi inte kan påvisa att controllern arbetar mer med styrorienterade uppgifter eller mer med ekonomiuppgifter, men däremot anser vi att controllern arbetar med både styrorienterade- och ekonomiuppgifter.

 

Nyckelord: Controller, Roll, Ekonomichef, Styrorienterad roll

Abstract [en]

Abstract

 

 

There are many definitions of what the profession controller imply, which indicates that the profession is difficult to define. The purpose of this study is to describe the controller's job role in medium-sized manufacturing companies within the private sector and if the controller’s role focuses more on controlling-oriented tasks or more on traditional business tasks. Therefore we enunciated the following framing of question: Is today’s controller in manufacturing companies more controlling-oriented or more a traditional chief financial officer? We chose to conduct a qualitative study because it enables a deeper understanding and then we chose a deductive approach where we went from theory to empiricism. In our theoretical framework we described various characteristics, skills, roles and ways of working as part of the controller's profession. Our empirical study involved personal interviews with five controllers, which were supplemented by a survey where the respondents ranked their tasks in relation to time. The result shows that we can’t demonstrate that the controller works with more controlling-oriented tasks or more with traditional business tasks, but we believe that the controller works with both controlling-oriented- and traditional business tasks.

 

Keywords: Controller, Role, Chief financial officer, Controlling-oriented

Place, publisher, year, edition, pages
2011. , 51 p.
Keyword [sv]
Controller, Roll, Ekonomichef, Styrorienterad roll
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hh:diva-15501OAI: oai:DiVA.org:hh-15501DiVA: diva2:425208
Subject / course
Business
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-06-28 Created: 2011-06-20 Last updated: 2011-06-28Bibliographically approved

Open Access in DiVA

fulltext(662 kB)440 downloads
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Type fulltextMimetype application/pdf

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CiteExportLink to record
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