Accounting Leadership - Controllers Managing Change

Abstract

Much has been written on the role of Controllers as technical experts in accounting. However, Controllers are not only accountants, but also managers - some would say they are managers first and foremost. Technical expertise is expected and required, but it is not the only set of skills required to be successful as a Controller. The difficulties become most manifest when uncertainties arise, especially in a time of organizational change. Whether the change is hierarchical, strategic, geographic or segmental, another skill set is required - that of being an effective manager. The authors use a fictitious firm based on actual facts to present a guide for Controllers acting as managers in a changing environment. Initiating or expanding international operations is a process that not only challenges technical skills, but also the Controllers ability to effectively manage the team. The authors examine the way an overseas Controller can manage change through managing the priorities of expectations. The authors then point out some successful strategies for examining the various effects of cultural factors, and the importance of the Controller/manager’s level of visibility in the workplace. The topic of staffing is examined as an especially difficult area of challenge due to the necessary combination of technical and operational requirements. The process of change itself is rife with pitfalls in the international environment, and developing the proper attitude is essential. Last, the authors point out the importance of self-awareness concerning the Controller's level of job skills. In a situation of high uncertainty, it is often what we think we know - wrongly - that causes the greatest problems.