Zusammenfassung
Obwohl die Business Partner Rolle häufig als „Idealtyp“ propagiert wird, zeigt ein Blick in die Praxis, dass der Controllerbereich aufgrund von Erwartungen unterschiedlicher interner KundInnen ein breites Set an Aufgaben erfüllen muss, von denen sich manche eher dem klassischen Bild des Bean Counters zuordnen lassen. ControllerInnen müssen daher bereit sein, in verschiedenen Rollen zu agieren und entsprechende Kompetenzen aufzubauen, die dies ermöglichen. Welche konkrete Ausprägung ihrer Rolle in bestimmten Situationen oder gar generell überwiegt, wird dabei von diversen Faktoren beeinflusst.
Similar content being viewed by others
Literatur
Abbott, A. 1988. The system of professions: An essay on the division of expert labor. Chicago: University of Chicago Press.
Ahrens, T., und C. S. Chapman. 2000. Occupational identity of management accountants in Britain and Germany. European Accounting Review 9(4): 477–498.
Armstrong, P. 1985. Changing management control strategies: The role of competition between accountancy and other organisational professions. Accounting, Organizations and Society 10(2): 129–148.
Baldvinsdottir, G., J. Burns, H. Nørreklit, und R. W. Scapens. 2009. The image of accountants: From bean counters to extreme accountants. Accounting, Auditing und Accountability Journal 22(6): 858–882.
Berger, P., und T. Luckmann. 1967. The social construction of reality: A treatise in the sociology of knowledge. Garden City: Anchor Books.
Bougen, P. D. 1994. Joking apart: The serious side to the accountant stereotype. Accounting, Organizations and Society 19(3): 319–335.
Bruce, C. S. 1999. Workplace experiences of information literacy. International Journal of Information Management 19(1): 33–47.
Burns, J., und G. Baldvinsdottir. 2005. An institutional perspective of accountants' new roles – the interplay of contradictions and praxis. European Accounting Review 14(4): 725–757.
Burns, J., L. Warren, und J. Oliveira. 2014. Business partnering: Is it all that good? Controlling und Management Review 58(2): 36–41.
Byrne, S., und B. Pierce. 2007. Towards a more comprehensive understanding of the roles of management accountants. European Accounting Review 16(3): 469–498.
Caglio, A. 2003. Enterprise resource planning systems and accountants: Towards hybridization? European Accounting Review 12(1): 123–153.
Ezzamel, M., und J. Burns. 2005. Professional competition, economic value added and management control strategies. Organization Studies 26(5): 755–777.
Friedman, A. L., und S. R. Lyne. 1997. Activity-based techniques and the death of the beancounter. European Accounting Review 6(1): 19–44.
Glynn, M. A. 2008. Beyond constraint: How institutions enable identities. In Handbook of organizational institutionalism, Hrsg. R. Greenwood, C. Oliver, R. Suddaby und K. Sahlin, 413–430. London: Sage Publications.
Goretzki, L., und M. Messner. 2014. Business Partnering in der Praxis etablieren. Controlling & Management Review 58(2): 7–15.
Goretzki, L., und J. Weber. 2012. Die Zukunft des Business Partners – Ergebnisse einer empirischen Studie zur Zukunft des Controllings. Zeitschrift für Controlling & Management 56(1): 22–29.
Goretzki, L., J. Weber, und S. Zubler. 2010. Die Rollen der Controller. Controller Magazin 35(2): 56–62.
Goretzki, L., E. Strauss, und J. Weber. 2013. An institutional perspective on the changes in management accountants’ professional role. Management Accounting Research 24(1): 41–63.
Hopper, T.M. 1980. Role conflicts of management accountants and their position within organisation structures. Accounting, Organizations and Society 5(4): 401–411.
Järvenpää, M. 2007. Making business partners: A case study on how management accounting culture was changed. European Accounting Review 16(1): 99–142.
Katz, D., und R. Kahn. 1978. The social psychology of organizations. New York: Wiley.
Kester, R. B. 1928. The importance of the controller. Accounting Review 3(3): 237.
Lambert, C., und S. Sponem. 2012. Roles, authority and involvement of the management accounting function: A multiple case-study perspective. European Accounting Review 21(3): 565–589.
Maas, V. S., und M. Matejka. 2009. Balancing the dual responsibilities of business unit controllers: Field and survey evidence. The Accounting Review 84(4): 1233–1253.
Messner, M., S. Clegg, und M. Kornberger. 2008. Critical practices in organizations. Journal of Management Inquiry 17(2): 68.
Morales, J., und C. Lambert. 2013. Dirty work and the construction of identity. An ethnographic study of management accounting practices. Accounting, Organizations and Society 38(3): 228–244.
Mouritsen, J. 1996. Five aspects of accounting departments' work. Management Accounting Research 7(3): 283–303.
Quinn, M. 2014. The elusive business partner controller. Controlling & Management Review 58(2): 22–27.
Russell, K. A., G. H. Siegel, und C. S. Kulesza. 1999. Counting more counting less transformations in the management accounting profession. Management Accounting Quarterly 1(1): 1–7.
Sathe, V. 1982. Controller involvement in management. Englewood Cliffs: Prentice Hall.
Scapens, R. W., und M. Jazayeri. 2003. ERP systems and management accounting change: Opportunities or impacts? A research note. European Accounting Review 12(1): 201–233.
Schäffer, U., J. Weber, und E. Strauß. 2012. Controlling und Effizienz – Auch ein Controller muss sich rechnen! Zeitschrift für Controlling & Management 56(2): 12–17.
Scott, W. R. 2008. Institutions and organizations: Ideas and interests. 3. Aufl. Thousand Oaks: Sage.
Siegel, G. 1999. Counting more, counting less: The new role of management accountants. Strategic Finance 81(5): 20–22.
Siegel, G., J. Sorensen, und S. Richtermeyer. 2003a. Are you a business partner? Strategic Finance 85(3): 38–43.
Siegel, G., J. Sorensen, und S. Richtermeyer. 2003b. Becoming a business partner. Strategic Finance 85: 37–41.
Simon, H. A., H. Guetzkow, G. Kozmetzky, und G. Tyndall. 1954. Centralization vs. De-centralization in organizing the controller's department. Houston: Scholars Book Co.
Steinhübel, V. 2014. Kompetenz als Erfolgsgarant. Controlling & Management Review 58(2): 42–50.
Strauß, E., und S. Spittler. 2012. Controlling und IT: Wie Trends und Herausforderungen der IT die Controllingfunktion verändern. Zeitschrift für Controlling & Management 56(2): 105–109.
Vaivio, J. 1999. Examining „the quantified customer“. Accounting, Organizations and Society 24(8): 689–715.
Vaivio, J. 2004. Mobilizing local knowledge with provocative non-financial measures. European Accounting Review 13(1): 39–71.
Verstegen, B. H. J., I. De Loo, P. Mol, K. Slagter, und H. Geerkens. 2007. Classifying controllers by activities: An exploratory study. Journal of Applied Management Accounting Research 5(2): 9–32.
Weber, J. 2008. Fähigkeitsprofil von Controllern – Kann die Empirie die Notwendigkeit einer verhaltensorientierten Perspektive des Controllings stützen? Zeitschrift für Controlling & Management 52(1): 95–103.
Weber, J. 2011. The development of controller tasks: Explaining the nature of controllership and its changes. Journal of Management Control 22(1): 25–46.
Weber, J., U. Schäffer, L. Goretzki und E. Strauß. 2012. Die zehn Zukunftsthemen des Controllings, Schriftenreihe Advanced Controlling, Bd. 82. Weinheim.
Whittington, R., und R. Whipp. 1992. Professional ideology and marketing implementation. European Journal of Marketing 26(1): 52–63.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2014 Springer Fachmedien Wiesbaden GmbH
About this entry
Cite this entry
Goretzki, L. (2014). Controllership in der Unternehmenspraxis. In: Becker, W., Ulrich, P. (eds) Praxishandbuch Controlling. Springer NachschlageWissen. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-04795-5_8-1
Download citation
DOI: https://doi.org/10.1007/978-3-658-04795-5_8-1
Received:
Accepted:
Published:
Publisher Name: Springer Gabler, Wiesbaden
Online ISBN: 978-3-658-04795-5
eBook Packages: Springer Referenz Wirtschaftswissenschaften