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Controllerrollen inom den offentliga sektorn: En kvalitativ intervjustudie om vad det innebär att vara controller inom den offentliga sektorn och vilka arbetsuppgifter och egenskaper som är relevanta för rollen
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
The role of a controller within the public sector (English)
Abstract [sv]

Sammanfattning

Kandidatuppsats i företagsekonomi Ekonomihögskolan, Linnéuniversitetet VT 16 Författare: Viktor Odenbrink, Louis Perikala, Viktor Johansson

Handledare: Tom Karlsson Titel: Controllerrollen inom den offentliga sektorn

Bakgrund och problem: Det existerar många studier om controllerrollen inom den privata sektorn, studier inom den privata sektorn belyser också vilka arbetsuppgifter och egenskaper som är relevanta för en controller. Däremot råder det delade meningar om controllerrollen inom den offentliga sektorn, vissa studier säger att rollen skiljer sig åt och andra forskare skriver att rollen är densamma inom båda sektorer. Vi vill med denna studie belysa vad det innebär att vara controller inom den offentliga sektorn och vilka arbetsuppgifter och egenskaper som är relevanta för rollen.

Syfte: Syftet med denna studie är att beskriva vad det innebär att vara en controller inom den offentliga sektorn och vilka arbetsuppgifter och egenskaper som är av vikt. Detta för att skapa mer kunskap om den offentliga controllerrollen.

Metod: En kvalitativ forskningsansats har legat till grund för studien. Forskningen ses som en kvalitativ intervjustudie. Empirin har inhämtats genom semistrukturerade intervjuer med controllers samt med ekonomer med arbetsuppgifter likt en controller inom den offentliga sektorn.

Slutsats: Den stora skillnaden i vad det innebär att vara controller inom den offentliga och privata sektorn är att en controller inom den offentliga sektorn betonar vikten av att få vara med och bidra till välfärd och samhällsnytta. Arbetsuppgifterna och egenskaperna är svåra att placera in i en specifik controllerroll och det rör sig snarare mot en hybridroll, där controllern bör ha inslag från kamrerrollen, den analytiska rollen, pedagogiska rollen och coachrollen.

Nyckelord: Offentliga sektorn, controller, arbetsuppgifter, egenskaper 

Abstract [en]

Abstract

Bachelor Thesis in Business Administration School of Business and Economics, Linnaeus University, Växjö 2016 Authors: Viktor Odenbrink, Louis Perikala, Viktor Johansson

Supervisor: Tom Karlsson Title: The role of a controller within the public sector

Background: There are many studies on the role of controllers within the private sector, studies in the private sector focus on the work assignments and characteristics that are relevant for a controller as well. However, there are different opinions and interpretations regarding the role of controller in the public sector, some studies say that the roles differs while other researchers state that the roles are similar in both sectors. Our goal with this study is to shed light on what it means to be a controller within the public sector and the work assignments and characteristics that are relevant to the role.

Purpose: The purpose of this study is to describe what it means to be a controller within the public sector and the work assignments and characteristics that are of importance. This is to create more knowledge about the role of a controller within the public sector.

Method: A qualitative research approach has been the basis for this study. The research is seen as a qualitative interview. The empirical data has been collected through semi-structured interviews with controllers and economists with similar duties as a controller within the public sector.

Conclusion: The big difference in what it means to be a controller within the public and private sector is that a controller within the public sector emphasizes the need to be involved in the contribution to the welfare and social benefits. The work assignments and characteristics are difficult to place in a specific segment and this points towards a so called hybrid role, which means that the controller should have elements from all the segments which include the role of an accountant, the analytical role, the pedagogical role and lastly the so called coaching role.

Keywords: Public sector, controller, work assignments, characteristics 

Place, publisher, year, edition, pages
2016. , 61 p.
Keyword [en]
public sector, controller, work assignments, characteristics
Keyword [sv]
offentliga sektorn, controller, arbetsuppgifter, egenskaper
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-54245OAI: oai:DiVA.org:lnu-54245DiVA: diva2:942755
External cooperation
Region Kronoberg och Växjö Kommun
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2016-06-27 Created: 2016-06-26 Last updated: 2016-06-27Bibliographically approved

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