Revista Ambiente Contábil (Jan 2023)
Hybrid controller: main competences and skills
Abstract
Purpose: To identify in the scientific literature the main technical competences and professional skills associated with the technical bean counter and managerial business partner controller profiles. Methodology: A literature review was conducted, indexed to the Web of Science and Scopus databases, using the Chartered Association of Business Schools 2018 ranking to select scientific articles published in high-quality journals in the last 10 years. The process resulted in a sample of 11 articles, on which content analysis was applied. The analysis was guided by 30 categories based on the consulted literature (theory-driven categorization). 558 codes were collected, and through them, the main competencies and skills needed by the hybrid controller were identified. Results: The technical profile presents as its main competence the financial accounting and reporting competence, which concentrated more than 50% of the profile codes. The managerial profile presents managerial accounting competence and the interpersonal and communication skills as the main ones, together comprising less than 50% of the profile codes. The managerial profile identified is close to the hybrid controller profile, little explored in the literature, which fluctuates between the technical and managerial polar profiles due to contextual and cultural factors. Contributions of the Study: The study contributes to academia by deepening discussions on the hybrid profile, pointing out their main competencies and skills, and identifying which contextual and cultural factors influence the professional profile. By highlighting the main competencies and skills, the study contributes to practice, which can be supported by these findings to better conduct selection processes, for example, in addition to highlighting the necessary alignment between organizational context and culture and the desired profile for the controller.
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