The contemporary controller's profile in a Chinese manufacturing context: The case of W company in China

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dc.contributor Aalto-yliopisto fi
dc.contributor Aalto University en Liu, Jing 2014-01-31T07:19:57Z 2014-01-31T07:19:57Z 2013
dc.description.abstract Abstract Study objectives The goal of this study is to research the controller's role in a Western manufacture company which operates in China. Prior researchers have focused their vision on the controller's change in Western countries, while the controller's role in China has been rarely known. And previous literature has already discussed some certain troubles faced by controllers. So in order to examine if the findings of the West also apply to Chinese controllers, two following research questions are presented: Q1: what kind of role does the controller play in a Chinese context? Q2: in what aspects could controllers improve in a Chinese context? Study material and methods The study material consists of academic journals regarding controller's role and literature of management accounting change. The empirical data was conducted in the targeted company and eight interviews were made. To get comprehensive understanding of the controller's role, the scope of the interviews included business unit controllers, CFO, unit-level managers, and financial team member. Findings The empirical findings left us the impression that the business controllers with Chinese background in the case company are considered as "business partners" by their co-workers and themselves. Working in the business unit, controllers seldom do financial accounting job and more business sense is required for being a qualified controller. They are often involved into management issues if BU heads need advice or if their business units undertake projects. However, they are very clear about their limited influence, as every person in the company has specific responsibilities and those formal rules restrict them to reach out of their territory. In addition to some objective factors such as culture, organizational structure and management accounting change may have effects on the working ways of controllers; individual factors are significant in this case and controllers expect themselves to have more development in the future. en
dc.format.extent 86
dc.language.iso en en
dc.title The contemporary controller's profile in a Chinese manufacturing context: The case of W company in China en
dc.type G2 Pro gradu, diplomityö fi Kauppakorkeakoulu fi School of Business en
dc.contributor.department Laskentatoimen laitos fi
dc.contributor.department Department of Accounting en
dc.subject.keyword Aalto University
dc.subject.keyword Aalto-yliopisto
dc.subject.keyword accounting
dc.subject.keyword laskentatoimi
dc.subject.keyword business unit controllers
dc.subject.keyword role of controllers
dc.subject.keyword business partner
dc.subject.keyword two responsibilities
dc.subject.keyword improvement
dc.identifier.urn URN:NBN:fi:aalto-201401311277
dc.type.dcmitype text en
dc.programme.major Accounting en
dc.programme.major Laskentatoimi fi
dc.type.ontasot Master's thesis en
dc.type.ontasot Pro gradu tutkielma fi
dc.subject.helecon laskentatoimi
dc.subject.helecon accounting
dc.subject.helecon teollisuus
dc.subject.helecon industry
dc.subject.helecon valmistus
dc.subject.helecon manufacturing
dc.subject.helecon ammatit
dc.subject.helecon professions
dc.subject.helecon taloushallinto
dc.subject.helecon financial management
dc.subject.helecon Kiina
dc.subject.helecon China
dc.ethesisid 13464 2013-12-03
dc.location P1 I fi

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