Hybrid controller: main competences and skills
DOI:
https://doi.org/10.21680/2176-9036.2023v15n1ID31146Keywords:
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 conducted, 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 managerial accounting competence and the interpersonal and communication skills as the main ones, together comprising 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 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.
Downloads
References
Amorim, T. N. G. F., & Silva, L. B. (2019). Profissionais da controladoria: competências e demandas organizacionais. Revista Ambiente Contábil, v. 11, n. 1, 220-236. https://doi.org/10.21680/2176-9036.2019v11n1ID14337
Anderson, R., Maks, H., & Klaassen, H. (2019). An exploratory study assessing compliance among municipal controllers and the possible explanations for their degree of compliance. Journal of Public Affairs, v. 20, n. 3, 1-13. https://doi.org/10.1002/pa.2068
Andreassen, R-I. (2020). Digital technology and changing roles: a management accountant’s dream or nightmare?. Journal of Management Control, v. 31, 209-238. https://doi.org/10.1007/s00187-020-00303-2
Bardin, L. (2016). Análise de Conteúdo (1 ed.). Edições 70.
Caicedo, M. H., Martensson, M., & Hallstrom, K. T. (2018). The development of the management accountant’s role revisited: An example from the Swedish Social Insurance Agency. Financial Accountability & Management, v. 34, n. 3, 240-251. https://doi.org/10.1111/faam.12156
Dobroszek, J. (2020). Supply chain and logistics controller – two promising professions for supporting transparency in supply chain management. Supply Chain Management: An International Journal, v. 25, n. 5, 505-519. https://doi.org/10.1108/SCM-04-2019-0169
Doron, M., Baker, C. R., & Zucker, K. D. (2019). Bookkeeper-Controller-CFO: The Rise of the Chief Financial and Chief Accounting Officer. Accounting Historians Journal, v. 46, n. 2, 1-8. https://doi.org/10.2308/aahj-52538
Endenich, C., & Trapp, R. (2020). Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics. Journal of Business Ethics, v. 163, n. 2, 309-328. https://doi.org/10.1007/s10551-018-4034-8
Goretzki, L., Strauss, E., & Weber, J. (2013). An institutional perspective on the changes in management accountants’ professional role. Management Accounting Research, v. 24, n. 1, 41-63. https://doi.org/10.1016/j.mar.2012.11.002
Hadid, W., & Al-Sayed, M. (2021). Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research, v. 50, 1-17. https://doi.org/10.1016/j.mar.2020.100725
Henttu-Aho, T. (2016). Enabling characteristics of new budgeting practice and the role of controller. Qualitative Research in Accounting & Management, v. 13, n. 1, 31-56. https://doi.org/10.1108/QRAM-09-2014-0058
Horton, K. E., & Wanderley, C. A. (2018). Identity conflict and the paradox of embedded agency in the management accounting profession: Adding a new piece to the theoretical jigsaw. Management Accounting Research, v. 38, 39-50. https://doi.org/10.1016/j.mar.2016.06.002
International Accounting Education Standards Board (IAESB). (2019). Handbook of International Education Pronouncements – 2019 Edition (1 ed.). Disponível em: https://www.iaesb.org/standards-pronouncements. Acesso em: 9 out. 2021
International Federation of Accountants (IFAC). (2019). Constitution of the International Federation of Accountants. Disponível em: https://www.ifac.org/system/files/IFAC-Constitution-November-2019.pdf. Acesso em: 9 out. 2021.
International Federation of Accountants (IFAC). (2021). Who we are. Disponível em: https://www.ifac.org/who-we-are/our-purpose. Acesso em: 9 out. 2021.
International Standard-Setting Boards (ISSB). [2021-]. About International Standard-Setting Boards. Disponível em: https://www.international-standards.org/about. Acesso em 9 out. 2021.
Janin, F. (2017). When being a partner means more: The external role of football club management accountants. Management Accounting Research, v. 35, 5-19. https://doi.org/10.1016/j.mar.2016.05.002
La Paz, A., Gracia, D., & Vásquez, J. (2020). Matching the controller role: individuals vs companies. Journal of Business Economics and Management, v. 21, n. 5, 1411-1431. https://doi.org/10.3846/jbem.2020.13187
Lambert, C., & Sponem, S. (2012). Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective. European Accounting Review, v. 21, n. 3, 565-589. https://doi.org/10.1080/09638180.2011.629415
Lantto, A. M. (2014). Business Involvement in Accounting: A Case Study of International Financial Reporting Standards Adoption and the Work of Accountants. European Accounting Review, v. 23, n. 2, 335-356. https://doi.org/10.1080/09638180.2013.833411
Nocetti, A. A. N., & Lavarda, C. E. F. (2018). As funções da controladoria desempenhadas nas empresas startups. Revista Ambiente Contábil, v. 11, n. 1, 182-200. https://doi.org/10.21680/2176-9036.2019v11n1ID14813
Paulsson, G. (2012). The Role of Management Accountants in New Public Management. Financial Accountability & Management, v. 28, n. 4, 378-394. https://doi.org/10.1111/j.1468-0408.2012.00552.x
ter Bogt, H., van Helden, J., & van der Kolk, B. (2016). New development: Public sector controllership – reinventing the financial specialist as a countervailing power. Public Money & Management, v. 36, n. 5, 379-384. https://doi.org/10.1080/09540962.2016.1194086
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish in this magazine agree with the following terms:
Authors keep the copyrights and concede the right of its first publication to the magazine. The work piece must be simultaneously licensed on the Creative Commons Attribution Licence which allows the paper sharing, and preserves both the author identity and the right of first publication to this magazine.
Authors are authorized to assume additional contracts separately, to not-exclusively distribution of the paper version published in this magazine (e.g.: publish in institutional repository or as a book chapter), with the author identity recognition and its first publication in this magazine.
Authors are permitted and stimulated to publish and distribute their papers online (e.g.: in institutional repository or on their personal webpage), considering it can generate productive alterations, as well as increase the impact and the quotations of the published paper.
Creative Commons - Atribuição-NãoComercial-SemDerivações 4.0 Internacional.
Português (Brasil)
English
Español (España)
