Hybrid controller: main competences and skills

Authors

DOI:

https://doi.org/10.21680/2176-9036.2023v15n1ID28428

Keywords:

Professional Profile, Management accountant, Hybrid profile, Contextual factors, Cultural factors

Abstract

Purpose: To identify in the scientific literature the main technical competences and professional skills associated with the technical bean counter and managerial business partner controller profiles.

Methodology: A Literature Review was carried out, indexed to the Web of Science and Scopus databases, using the Chartered Association of Business Schools 2018 ranking to select scientific articles published in high quality journals in the last 10 years. The process resulted in a sample of 11 articles, on which content analysis was applied. The analysis was guided by 30 categories based on the consulted literature (theory-driven categorization). 558 codes were collected and, through them, the main competencies and skills needed by the hybrid controller were identified.

Results: The technical profile presents as its main competence the Financial Accounting and Reporting competence, which concentrated more than 50% of the profile codes. The managerial profile presents the Managerial Accounting competence and the Interpersonal and Communication skill as the main ones, together concentrating less than 50% of the profile codes. The managerial profile identified is close to the hybrid controller profile, little explored in the literature, which fluctuates between the technical and managerial polar profiles due to contextual and cultural factors.

Contributions of the Study: The study contributes to academia by deepening discussions on the hybrid profile, pointing out their main competencies and skills and identifying which contextual and cultural factors influence the professional profile. By highlighting the main competencies and skills, the study contributes to the practice, which can be supported by these findings to better conduct selection processes, for example, in addition to highlighting the necessary alignment between organizational context and culture and the desired profile for the controller.

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Author Biographies

Pedro Henrique Diehl Cabral, Universidade Federal do Rio Grande do Sul

Bacharel em Ciências Contábeis e Mestre em Controladoria e Contabilidade, Universidade Federal do Rio Grande do Sul, Faculdade de Ciências Econômicas.

Wendy Beatriz Witt Haddad Carraro, Universidade Federal do Rio Grande do Sul

Pós-Doutora na área de Empreendedorismo, Estratégia, Planeamento e Inovação em Negócios pela Universidade do Porto, Universidade Federal do Rio Grande do Sul, Faculdade de Ciências Econômicas.

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Published

02-01-2023

How to Cite

CABRAL, P. H. D. .; CARRARO, W. B. W. H. Hybrid controller: main competences and skills. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 15, n. 1, p. 67–88, 2023. DOI: 10.21680/2176-9036.2023v15n1ID28428. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/28428. Acesso em: 22 jul. 2024.

Issue

Vol. 15 No. 1 (2023): Jan./Jun.

Section

Section 1: Accounting Applied to the Business Sector (S1)

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