The Classification of Dutch Controller Graduates by Activities: Images of a Profession

18 Pages Posted: 9 Mar 2005

See all articles by Bernard Verstegen

Bernard Verstegen

Unaffiliated Authors

Ivo De Loo

Nyenrode Business University

Paul G.M. Mol

Johnson Controls

Koos Slagter

Rijksuniversiteit Groningen

Hendrik Geerkens

Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

Date Written: February 28, 2005

Abstract

There is conflicting evidence about the current stance of the controller profession. Some researchers say that controllers have evolved into strategic partners of their managers, while others assert that they are still mainly concerned with internal and external reporting. In order to assess the situation in the Netherlands, four universities conducted a survey among their graduates. Through the survey, coherent combinations of activities that controllers performed in practice were uncovered, which could subsequently be linked with a classification of controllers and several triggers that determine the activities underlying this classification. We conclude that Dutch controllers either chiefly operate as what we have called 'transformers' or 'watchmen', emphasizing specific combinations of activities related to internal reporting, external reporting, risk management, accounting information systems, and launching and supporting (changes in) control systems in their work. We find that whether one is bound to be a transformer or watchman is mainly affected by one's personality traits and background in finance and accounting.

Keywords: Management accountants, controller's actvities and groups

JEL Classification: M41, M46

Suggested Citation

Verstegen, Bernard and De Loo, Ivo and Mol, Paul G.M. and Slagter, Koos and Geerkens, Hendrik, The Classification of Dutch Controller Graduates by Activities: Images of a Profession (February 28, 2005). Available at SSRN: https://ssrn.com/abstract=676351 or http://dx.doi.org/10.2139/ssrn.676351

Bernard Verstegen (Contact Author)

Unaffiliated Authors

Ivo De Loo

Nyenrode Business University ( email )

Straatweg 25
P.O. Box 130
Breukelen, 3620 AC
Netherlands

Paul G.M. Mol

Johnson Controls ( email )

5757 N. Green Bay Ave.
Milwaukee, WI 53201
United States

Koos Slagter

Rijksuniversiteit Groningen ( email )

P.O. Box 800
9700 AV Groningen, Groningen 9700 AV
Netherlands

Hendrik Geerkens

Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) ( email )

P.O. Box 1738
3000 DR Rotterdam, NL 3062 PA
Netherlands

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