Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie (Aug 2018)
DIFFERENCE BETWEEN MANAGEMENT CONTROLLER AND ASSISTANT MANAGER
Abstract
In business area, as in any other domain, there are terms and expressions which may be confused, but presenting differences between them. In some cases, the difference is small, but, in many cases, there are major differences. That’s why it’s important to know the right content of each subject. It can be identified differences between employees’ responsibilities who work within companies or other organizations. Each occupation has a name and a specific role for the person in charge. An accountant is not a bookkeeper, neither an auditor. There is a difference between a director and a manager. The purpose of this research is to describe the differences between a management controller and an assistant manager. By presenting the meaning of these two occupations, we offer a comparative analysis useful for researchers, students and others interested of accounting, in general, and of management control, in special.