RESEARCHING THE ROLE AND DEVELEOPMENT PERSPECTIVE OF A CONTROLLER AS A BUSINESS PARTNER OF MANAGEMENT

Megatrendovi poput rastuće kompleksnosti i volatilnosti poslovnog okruženja, internacionalizacije i sve veće potrebe za transparentnosti uzrokovale su promjene očekivanja menadžmenta spram kontrolera, a time i nove uloge. Brojna istraživanja naglašavaju i usmjeravaju te promjene ka sve aktivnijoj ulozi kontrolera kao ravnopravnom partneru menadžmentu u procesu odlučivanja na strateškoj razini poduzeća, uz istovremeni sve veći razvoj digitializacije i IT rješenja koji će omogućiti stvaranje dodane vrijednosti i oslobađanje kontrolera od rutinskih zadataka i time stvoriti prostor za novu ulogu. Dosada je nedovoljno istraženo kolika se ta nova uloga u praksi zaista provodi i koje su posljedice kontrolera kao poslovnog partnera menadžeru s kojim bi istovremeno trebao surađivati i korigirati njegove radnje. U ovom radu istražuje se perspektiva u razvoju kontrolera kao poslovnog partnera, i u svrhu toga provedeno je empirijsko istraživanje uloga kontrolera (eng. controller, odnosno management accountant) u poduzećima na području Republike Hrvatske istražujući koje uloge pretežno preuzimaju i kreću li se ka proaktivnijoj budućnosti.Megatrends such as increasing business complexity and volatility, internationalization and greater demand for transparency, have caused changes in management expectations of controller’s roles. A significant number of existing studies had emphasized the changes towards a more proactive role of a controller as an equal business partner in managerial strategic decision-making process. The stated trend was intensified by the development of digitalization and IT solutions, which will enable additional value, and unburden controllers from routine tasks. Such development should accordingly create a new role for controllers. So far, the use of a new controller’s role in business practice is inadequately researched, along with the implications of consequences for controllers, which should simultaneously cooperate with and correct the management. This paper explores the development perspective of a controller as a business partner. Accordingly, empirical research of controller’s roles was conducted in Croatian based firms, with an aim to discover which roles controllers predominantly take on, and whether they are moving in the direction of a more proactive future roles