Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/317440 
Erscheinungsjahr: 
2020
Quellenangabe: 
[Journal:] Journal of Business Economics and Management (JBEM) [ISSN:] 2029-4433 [Volume:] 21 [Issue:] 5 [Year:] 2020 [Pages:] 1411-1431
Verlag: 
Vilnius Gediminas Technical University, Vilnius
Zusammenfassung: 
Finding a good match in the C-Suite is critical for maximizing business value and capitalizing on competitive advantages. This study analyzes the roles of controllers in organizational descriptions and executives' profiles, as they both define the position and craft the profession. This paper proposes a framework to describe and classify the existing controller types based on an extended review and description of the available literature. Then, using a clustering method based on the semisupervised k-means, we mapped a sample of 45 controllers to their dominant profile and contrasted individuals' characteristics against the companies' definitions of the role. This study reveals that the understanding of the types of controllers, which is usually presented as a dichotomy, may lead to mismatches between what is needed and what is performed. The clustering analysis reveals a significant mismatch between individuals and the organizations defining the role. The framework and clustering method could be used for multiple purposes, such as evaluating what type of controller an individual is or a company needs, which would improve recruitment processes to achieve better matches. The framework expands the identification of controllers from a dichotomy to a gradual classification and describes four controller profiles. This perspective further describes the role and validates the framework using data mining tools.
Schlagwörter: 
managerial accounting
controller profile
controller role
recruitment and selection
professional development
clustering profile
JEL: 
M12
M41
J44
L84
O15
C82
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