The Current State of Controller Roles : Underlying Social Factors and Identity Control

Abstract: The aim of this thesis is to gather insights on the underlying social factors behind the current state of controller roles in a multinational enterprise. Additionally, the thesis explores the possibility of managing perceptions and expectations of controller roles, in accordance to corporate business objectives. In order to do this, theoretical concepts of Role Theory, Boundary Spanning and Identity Control were utilized. This paper has a qualitative research design and is based on an embedded single-case study. Due to the exploratory nature of the research, the study is based on the method of „systematic combining‟. The objectives of the company were to establish both local and regional controllers as business partners. Findings indicate that the regional controller could focus on business advisory tasks to a large extent due to a formally appointed role, whereas the local controllers were restricted by their role and expectations to focus more on scorekeeping and managerial duties. The term „business partner‟ was spread throughout the organization. By ascribing this label to controllers, other expectations on the role were induced, which also infers a higher hierarchical positioning. Future research could go more in depth on the process of internalizing values.