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A change in the organizational role of controllers – the Hungarian situation based on a questionnaire survey
Views:303Based on the literature, the author presents the development of the corporate controlling function, its basic tasks, and the development of the role of the controller. Based on the results of the literature, a questionnaire survey was conducted among Hungarian controllers and managers. Based on the answers of the respondents, the author gives an idea of the situation of the work of controller. According to the results of the descriptive, non-representative, guiding research, the respondents think about the ideal role of controlling similarly to those described in the literature, but it differs from those experienced during work. Controllers mainly take the role of reporters in the organizations of respondents, the roles of decision supporter navigators and advanced business partners are less frequent. Respondents tend to agree that the future may bring changes to controller tasks, and their role will be strengthened.
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SWOT analysis on management information system of University of Debrecen
55-60Views:308In 2009, an SAP-based management information system (MIS) has been implemented at University of Debrecen (UD). After the introduction of the system, in 2014, MIS Centre – the organisation responsible for operation – has been established. The MIS of UD operates functionally, however, it has wider range of uses and the opportunities offered by the system have not yet been fully exploited. In our paper, SWOT analysis was used to present the currently unused functions of MIS and based on the results, we propose suggestion for development.
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DIGITALIZATION IS AROUND THE CORNER: THE CHANGING COMPETENCE EXPECTATIONS OF CONTROLLERS – LITERATURE REVIEW
69-74Views:456In the literature the way innovation shakes an industry or social subsystem shows up as ‘digital transformation’, or ‘disruptive technology’. Digital transformation impacts the whole company, especially finance and accounting. These function areas, on one hand, are following the changes brought about by digital transformation, while supporting decision-making process, and, on the other hand, new opportunities are opening up to make these areas more effective. These environmental changes demand an in-depth examination of the development of competency expectations and responsibilities of employees working these function areas. The aim of this paper is to determine how the revealed processes and tendencies affect the organizational and the individual level, and how the expectations of the future controller change.