ABSTRACT
Management accountants in Germany are commonly called controllers and often exercise significant influence within German companies. Their tasks, as well as their roles, have changed over time; and there is some evidence that they also differ from the profile of management accountants in many other parts of the world. Such differences in tasks, mindset, and organizational status have, however, not been covered extensively in management accounting research. Therefore, this chapter attempts to explain the drivers of controller-specific idiosyncracies and gives an outlook on forthcoming transformations of the controller profession.
