The role and functions of controllers in organization management

• Druk: Łódź, 2017
• Autor: Marta Kawczyńska, Tomasz Wnuk-Pel
• Wydawca: Wydawnictwo Uniwersytetu Łódzkiego

The main objective of this monograph is to determine on the basis of the survey the role of controllers in contemporary Polish companies. The study confirmed that same of the tasks performed by contemporary controllers in Polish companies are the same as those performed by their counterparts around the world although same differences were also identified. Comparing the current role of controllers in Polish organizations with their role in foreign companies can contribute to improving the controller’s image in the organizations, and change the attitude of other employees to management accountants. This may lead to better cooperation between individual departments and controllers, and therefore to the mare efficient functioning of the company.

• Kategorie:
  1. Ebooki i Audiobooki »
  2. Ebooki »
  3. Ekonomia, biznes
• Język wydania: angielski
• ISBN: 978-83-8088-409-0
• ISBN druku: 978-83-8088-408-3
• Liczba stron: 140

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Introduction	9

Chapter 1. The essence and outline of management accounting development	13
1.1.	The essence of management accounting	13
1.2.	The development of management accounting prior to 1980	17
1.3.	The development tendencies in management accounting at the turn of the 20th and 21st centuries	34

Chapter 2. The special role of a controller in managing a modern organization	39
2.1.	The role and functions of a controller in an organization	39
2.2.	A controller’s tasks in a company	42
2.3.	A controller as a business partner	47
2.4.	A controller’s professional qualifications and personal traits	50
2.5.	A controller in the organizational structure	54

Chapter 3. Tasks and attributes of controllers based on empirical research conducted in Poland	59
3.1.	The tasks of controllers and their conditioning in Polish companies	59
3.2.	A controller’s attributes in the light of the empirical research	69
3.3.	Controllers in the organizational structure	75
3.4.	Controlling awareness in Polish companies	77

Chapter 4. The role and tasks of controllers in the light of the empirical research	81
4.1.	The methodology and objectives of the empirical research	81
4.2.	Characteristics of the respondents	83
4.3.	The tasks and skills of controllers in Polish organizations	88
4.4.	Differentiation of controllers’ tasks according to independent variables characterizing the respondents and their companies	98
4.5.	The relationship between the functions of controlling and the influence of controllers on an organization	112

Conclusions	117
References	121
Tables	129
Figures	131
Glossary of abbreviations	133
Appendix 1. Questionnaire designed for the purpose of the empirical research	135