The multi-faced controller - A case study of how managers and controllers perceive the role of the controller within a Swedish industrial company
We have identified a number of different roles within the controller’s role itself. Two types of discrepancies were discovered. The first one, called interpretation gap shows that there is a discrepancy between the managers’ expectations on the role of the controller and the controllers’ interpretation of these expectations. The second discrepancy illustrates that there are expectation gaps occurr