Shedding light on the controller profession
: controllers’ value-creation in Swedish organizations

  • Josefine Färm
  • Caroline Jönsson

Student thesis: Master, one year


Problematization: Financial departments have during the recent years developed due to environmental changes, and so has the controller profession. Controllers are working hard in the shadow of the CFO, together with an unclear definition over their tasks. By shedding light on the controller can their value-creation for the organization be defined.

Purpose: The purpose of this research is to examine developments of the controller profession from a Swedish organizational context. Furthermore, this thesis aims to investigate if there is an expansion of the controller professions role, within organizations, that affecting their ability to create value.

Methodology: The research has been conducted with a qualitative approach. In this study was 8 interviews performed with controllers in Swedish organizations. This research further examines the controller profession from a general context, in other words, without no specific industry orientation.

Findings /conclusions: The findings of this study argue for that there still exist an indistinct definition over the controller profession, thus developments within their role can be confirmed. The traditional view of controllers’ work should therefore be prolonged. Controllers are still just as accountable for financial assignment, the role has however, developed to become involved in most of parts organizations’ businesses and adapted an advisory role. The advancements have made the controller role to a central position with great ability to create value within an organization, yet, to what extend depends on various factors and aspects.

Date of Award2018-Aug-27
Original languageEnglish
SupervisorCaroline Pontoppidan (Supervisor), Timurs Umans (Supervisor) & Andreas Jansson (Examiner)

Educational program

  • Degree of Bachelor of Science in Business and Economics

Courses and Subjects

  • Auditing and controlling

University credits

  • 15 HE credits

Swedish Standard Keywords

  • Business Administration (50202)


  • controller
  • profession
  • developed role
  • value-creation
  • swedish context

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