ABSTRACT

The paper aims at evaluating the profile of top-level controller using a new created self-evaluation computer application, called Strophoid. Strophoid consists of fifteen most important competencies of controllers. The collection of competencies was collected based on literature studies mainly from management accounting area as well as from interviews with some experienced controllers. Strophoid was used on a group of controllers, who worked in different international companies. They had to answer a number of statements with internet based Strophoid application about their current competencies and their proactive visions concerning the statements. The combined results showed that the controllers are very achievement oriented and master communication and self control well. The biggest improvement tension occurred between analytical thinking and conceptual thinking.