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Controllerns roll: ur ett hållbarhetsperspektiv
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
2023 (Swedish)Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
Sustainable development
Sustainable Development/Sustainability is used as a subject keyword for the thesis
Alternative title
The role of the controller : from a sustainability perspective (English)
Abstract [en]

Background: Sustainability has become a global trend that has affected people, companies and organizations around the world. Most organizations today integrate sustainability into their operations in various ways. The role of a controller undergoes constant development where the controller's role nowadays includes several strategic tasks. The role has changed over the years where the duties have been affected by global trends, such as sustainability. Purpose: This study aims to create a greater understanding of how an organization's sustainability work has affected the role of the controller and how sustainability is implemented in practice by the controller in the organization. Methodology: The methodology that this study uses is based on a qualitative method where semi-structured interviews have been conducted with eleven controllers from various organizations. A thematic analysis has then been used to categorize the results. Result: The results of the study show that sustainability has affected the controller's role in an indirect way, where the controller's working methods have become more sustainable while the actual tasks of the controller have remained unchanged. On the other hand, the study shows that the controller has embraced financial sustainability while the other two dimensions of sustainability have been neglected. The result shows that the controller has a certain collaboration with the organization's sustainability officer. This collaboration is based on the controller contributing his/her expertise within the financial aspect while relying on the sustainability officer to be responsible for the other two dimensions of sustainability. Recommendations för further studies: For further research, we make recommendations to investigate whether sustainability integration in the controller's work differs if the controller works in the private sector or the public sector. Another suggestion is to investigate whether the three dimensions of sustainability are integrated in the duties of a sustainability controller. 

Abstract [sv]

Bakgrund: Hållbarhet har blivit en global trend som har påverkat människor, företag och organisationer runt om i världen. De flesta organisationer numera integrerar hållbarhet i deras verksamheter på olika sätt. Controllerrollen genomgår ständigt utveckling där rollen nu för tiden innefattar flera strategiska arbetsuppgifter. Controllerrollen har därmed förändrats genom åren där arbetsuppgifterna har blivit påverkade av globala trender, såsom hållbarhet. Syfte: Denna studie syftar till att skapa större förståelse över hur en organisations hållbarhetsarbete har påverkat controllerns roll samt hur implementeras hållbarhet i praktiken av controllern i organisationen. Metod: Metoden som denna studie använder sig av bygger på en kvalitativ metod där semi-strukturerade intervjuer har genomförts med elva controller från olika organisationer. En tematisk analys har sedan använts för att kategorisera resultatet. Resultat: Studiens resultat visar att hållbarhet har påverkat controllers roll på ett indirekt sätt där controllerns arbetssätt har blivit mer hållbart medan själva arbetsuppgifterna av controllern har förblivit oförändrade. Å andra sidan visar studien att controllern har anammat den ekonomiska hållbarheten medan de två andra dimensionerna har försummats. Resultatet visar också att controllern har ett visst samarbete med organisationens hållbarhetsansvariga. Samarbetet bygger på att controllern bidrar med hans/hennes expertis inom den ekonomiska aspekten medan hen förlitar sig på att hållbarhetsansvariga ansvarar för de andra två dimensionerna av hållbarhet. Förslag för framtida forskning: För vidare forskning ger vi rekommendationer om undersöka huruvida hållbarhetsintegrering i controllerns arbete skiljer sig om controllern jobbar i privata sektorn eller den offentliga sektorn Ett annat förslag är att undersöka huruvida hållbarhetens tre dimensioner integreras i arbetsuppgifterna av en hållbarhetscontroller. 

Place, publisher, year, edition, pages
2023.
Keywords [en]
Controller, Controllers role, Sustainability, Triple bottom line
Keywords [sv]
Controller, Controllerrollen, Hållbarhet, Triple Bottom Line
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hb:diva-30051OAI: oai:DiVA.org:hb-30051DiVA, id: diva2:1781153
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2023-08-03 Created: 2023-07-07 Last updated: 2023-08-03Bibliographically approved

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