Change in the controller's role: Why intuition improves operational and strategic decisions

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 17, Issue 1 : 31-38

Research Article

Change in the controller's role: Why intuition improves operational and strategic decisions

Roy W. Regel

University of Montana - Missoula, Missoula, MT, United States

Abstract

Leaders in the finance profession believe that the controller's role must be changed to keep up with technology and business process changes. The previous change proposals are focused on analytical processes and the intuitive element of manager's information processing needs was overlooked. Controller thinking must satisfy the operational and strategic information needs of the organization requiring great use of intuitive cognitive processes and common senses.

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