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This paper aims to investigate the emergence of the enabling characteristics of new budgetary practices and their implications for the role of controller.

The longitudinal perspective of this qualitative case study is based on interviews of controllers and managers involved in budgetary work. This study monitored the four enabling characteristics of management control, namely, repair, internal transparency, global transparency and flexibility (Adler and Borys, 1996), related to the new budgeting practices in one global paper company.

The findings of the study demonstrate that the implementation of rolling forecasting was a major attempt at “repair” to remedy the incompleteness of accounting information, which made controllers experts in producing and delivering more realistic forward-looking information in the organization. The increasing internal and global transparency of new budgetary practices enabled controllers at various levels of organization to develop new competences, which helped controller network to build a holistic view of the totality of control and supply more relevant information in organization. Moreover, the inherent flexibility of the system was a major condition for improving organizational effectiveness in budgetary work. However, the study shows that the controller’s attitude towards enabling formalization is not necessarily positive if the system is not aligned with professional mindset and competence.

This study adds to the understanding of the complementarity between new developments of budgeting and controller role by addressing the enabling uses of management control systems, which have the potential to enhance the controller role change.

The purpose of this study is to examine whether controllers are willing to and/or general managers are expecting them to act as business partners and, hence, to analyze the related consequences from a manager’s point of view.

This study is based on a dyadic data set gathered from 112 German head controllers and corresponding general managers in the period of March to May 2009. Drawing on the theory of reasoned action (Fishbein and Ajzen, 1975), the authors examine controllers’ attitude, subjective norm and behavior regarding their participation in managerial decision-making. Further, the authors analyze general managers’ assessment of related outcomes, such as internal efficiency and process improvements and use covariance-based structural equation modeling to test for the theoretical relationships.

Results show that controllers’ behavior is strongly influenced by management’s expectations. Moreover, the results support the notion that business partnering is associated with organizational improvements regarding internal processes, decisions and efficiency, thereby increasing the contribution of the controllers’ department to the competiveness of an organization.

Our study focuses on a limited set of variables and does not incorporate different hierarchy levels, which could be avenues for further research. Still, our findings highlight the importance of management’s expectations as triggers for business-oriented behavior of controllers.

Theory and empirical evidence in the research area of controllers’ business orientation are still underdeveloped and, therefore, knowledge about the micro-processes and determinants on an individual level for becoming a business partner, as well as on the related outcomes of such a behavior is still limited. The results contribute to literature by highlighting the importance of general managers’ expectations as triggers for business orientation of controllers and its related benefits for the organization.

The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go about building and maintaining their networks. It also illustrates the use of strong structuration theory, which specifically considers the networks that surround agents. The theoretical discussion highlights the significance of communication as agency in the context of accounting practice through a strong structuration perspective.

A qualitative approach to the inquiry was adopted. Interviews were conducted with 30 Australian accountants from 22 not-for-profit organisations. A thematic approach was used to analyse the transcripts. Structuration theory, supplemented by strong structuration, informed the study.

The interviewees attested to the importance of communication and developing networks within their organisations. They actively sought to expand and enhance their networks. The accountants played a pivotal role in networks and they pursued both horizontal and vertical relations. The accountants’ knowledge of organisational positions and perceptions of their own roles were used strategically in attempts to alter the internal structures of networked others.

The interviewed accountants worked in not-for-profit organisations and this may influence the findings. Future research might consider accountants working in for-profit organisations. The study provides insights into strategies to develop intra-organisational networks.

The study contributes to the meagre literature regarding accountants’ networks within organisations. It provides insights that may assist accountants in enhancing their own networks. Although structuration theory is well-established in accounting research, the enrichments offered by strong structuration are illustrated in this study.

The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment testing. The study raises the questions of how a current value for goodwill becomes a faithful representation and how one expectation about the future becomes more convincing than other expectations.

Drawing on the study of associations, the analysis presents a case study of a large, internationally active organisation. By combining field notes, interview transcripts and a variety of documents, the qualitative analysis focusses on strategies and mechanisms of persuasion.

The findings reveal how epistemological objectivity of current values forms in three moments of relational becoming that codify, depersonalise and proceduralise the valuation task. Further, the study suggests that a convincing argument forms with the help of four enablers: a bricolage of inscriptions, methodological mystification, transformed professional identities and a practical need for closure.

The study contributes with an analysis and illustration of financial accounting as practice, elaborating on the meaning and construction of faithful representation in cases of measurement uncertainty.

Importance of Training and Development, Few would disagree that one of the most critical challenges facing the Third World is the training and development of its people. This challenge is being faced daily by thousands of training professionals in all parts of the developing world; in addition consultants from the West and from the developing countries are struggling with the questions of what kind of training and how much is appropriate in each situation.

Examines the literature to identify the essential components of kaizen or continuous improvement programmes. Relying on published sources on the North American experience with continuous improvement, also tries to identify organizational structures and practices likely to lead to successful implementation of such programmes. Distinguishes between kaizen and more radical, “strategic leap” improvement approaches, and describes the North American record of success with continuous improvement programmes. An emergent theme is that success with continuous improvement requires a wide array of systems, processes, and orientations to be congruent within the organization. Argues that the study of when, how, and why kaizen succeeds is by no means complete, and proposes a set of open research questions whose investigation is likely to be useful to both scholars and practitioners. Finally, discusses some of the ways in which the existing literature can be immediately useful for practice in organizations.

The purpose of this study is to investigate in depth how an organisation is able to achieve its economic objectives in a situation of institutional complexity through being institutionally dexterous. The study also investigates how this is done through overriding formal controls and concentrating on socio-political and communal-based controls.

Theoretically, the study draws on the perspectives of institutional complexity and ambidexterity to link higher-order institutions with mundane labour control practices observed at the micro level of the case company. Methodologically, the study adopts an interpretive – case study – approach. Empirical data were solicited in an Egyptian village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. Data were collected through a triangulation of interviews, documents and observations.

The study concludes that, especially in socio-political contexts such as Egypt, the organisational environment can better be understood and perceived as institutionally complex situation. To manage such complexity and to effectively meet its economic objectives, the organisation needs to be institutionally dextrous. Thereby, this study presents an inclusive view of management control (MC) which is based not only on rational economic practices, but also on social, religious and political aspects that are central to this institutional environment.

The study contributes to MC and logics literature in a number of respects. It extends the institutional logics debate by illustrating that logics get re-institutionalised by the “place” through its cultural, political and communal identities that filter logics’ complexities to different ends. Further, it extends the cultural political economy of MC by illustrating that MC in socio-political settings is also an operational manifestation of the logics prevailing in the context. These logics produced an informal MC system that dominated the formal known MCs.

The purpose of this paper is to study the work roles undertaken by financial controllers. The literature suggests a recent transformation, with the role of the finance professional making a significant shift from “score‐keeper” to a “value‐added” business partner. The paper suggests that the role has undergone a more complex change and combines elements from both of these descriptions.

The methodological approach starts by analysing job specifications of financial controller vacancies. Using survey data, it then establishes what tasks they now do. Finally, it uses interviews to understand whether financial controllers believe that they could add more value to the organisation and if any barriers exist preventing the transformation of the role.

The findings suggest that the role of financial controller has not transformed in recent years, but has instead enlarged, incorporating more “forward‐looking” elements, which are concerned with the management of the whole business. These developments have not replaced the “traditional” tasks such as reporting and control, but are supplementary to them. The research also indicates that financial controllers believe that the role should be expanded and that they could add more value, but are constrained by external pressures.

The authors acknowledge that this paper does not consider the contingent factors which shape the individual role within different types and sizes of business, but nevertheless it discusses many of the characteristics associated with the complex role.

This paper has implications for finance and accounting managers working in business, the accounting bodies and those involved in accounting education.

We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct validity. By focusing on the activity sets of the controllers’ roles, we provide a theoretically and empirically grounded picture of their current roles. The measurement instruments presented in this study enable systematic research progress on controller roles, their relationships, antecedents, and performance outcomes.

The plethora of changes in the corporate governance landscape over the past two decades has the potential to tighten governance regimes and influence the preference of supervisory board members vis-à-vis the involved decision-making role of business unit (BU) controllers and their independent fiduciary role. Stricter financial reporting and compliance requirements may lead organizations to prioritize the latter role. However, recent studies support the need to balance these roles, inducing the potential for role conflict. The purpose of this study is to shed light on the influence of a tight and loose governance regime on this balance as preferred by supervisory board members.

This study uses a unique data set from an experiment among 73 supervisory board members. The authors take their perspective because compliance with governance codes and corporate policies are relevant topics for their function.

The authors find evidence for the preference of supervisory board members for “all-round” BU controllers who, irrespective of the governance regime, demonstrate substantial levels of fiduciary and decision-making qualities and deal with the resulting role conflict.

The outcomes of the experiment among supervisory board members provide evidence for their preferences concerning the balance of the two primary controller roles and for the potential of role conflict. The authors have not found studies that provide such empirical evidence.