...Tytti Elo; Jaan-Pauli Kimpimäki; Terhi Chakhovich Purpose Recent decades have witnessed changes in controller roles and tasks. Digitalization and automation, together with expanding sustainability reporting requirements, may further transform controller roles. Where the traditional controller role...

...Stefano Baraldi; Antonella Cifalinò; Irene Eleonora Lisi; Marco Giovanni Rizzo Recognising the multifaceted and ambiguous nature of the controller’s work (see Introduction), the accounting literature has attempted to describe such diversity by proposing various role taxonomies (Hartmann and Maas...