What Currently Drives Controllership Success
In the previous chapters, we outlined activities, people, and interaction as drivers of successful controllership. These drivers represent the current state of the art and interact with major trends that have changed the profile of the controller profession. In this chapter, we present two existing major trends that continue to be relevant—namely, budgeting and roles of controllers—and additionally highlight the new strategic management accounting (SMA) trend as drivers of successful controllership. All three developments signify a major shift in what defines controllership activities and were selected for more detailed discussion in this chapter.
In the introduction ...