How Successful Controllers Operate
To be successful in their operations, controllers depend on cooperation. Corporations have become too complex, specialization and the division of labor have advanced too far, and the business environment is changing too quickly to allow controllers to detach themselves from other stakeholders in the company. In addition, controllership—with its focus on budgeting, planning, and reporting activities—deals with information flows that are naturally spread throughout the company. Therefore, controllers should be at the forefront of initiating and pushing the third driver of successful controllership: cooperation. This third driver neatly complements the first two drivers of successful ...