Metaphors by which controllers are seen. The image of the controller profession in the eyes of controlling students

Abstract

Purpose: The study aims to identify the image of the controller profession by students of controlling. The research question is: How do potential future controllers perceive the controller profession? Methodology/approach: The investigation presented in this paper takes a qualitative approach. The study uses metaphors and projection – the Forced Metaphor Elicitation Technique and narrative analysis. Findings: The image of controllers is varied. They are viewed as intelligent, cunning, clever, good strategists, and observers. They possess adaptation capabilities, intuitive thinking, and creativity. Their job is characterized by using different tools and working with massive amounts of data, documents, tables, and graphs. A controller’s position is seen as significant as they enhance results, watch over other workers, and minimize mistakes and costs. Controllers are respected or even feared, dangerous, and some-times they play the role of an alpha wolf. Research limitations/implications: The findings of the study may be culture-sensitive. This limitation calls for intercultural research in various countries to enable an understanding of the controller’s role across the globe. Value: The paper proves the appropriacy of applying the symbolic-interpretive para-digm in behavioral accounting research. The research is one of the first investigations in accounting, and probably first in controlling, to demonstrate that the metaphors used to describe controllers reveal how the controller’s role, tasks, and work are seen. The findings can be applied in accounting education, career planning in accounting, and in shaping the professional image by associations of accountants and controllers. The image of controllers displayed future controllers reveals the direction in which controlling is probably headed.

Keywords

• controller
• image
• perception
• behavioral accounting
• metaphor
• projection