Ekonomrollen i kommunal sektor - En studie om ekonomrollen utifrån ekonomens och verksamhetens perspektiv

Abstract

Previous research on the role of the controller shows a changed role where the controller in addition to their traditional tasks of counting and analysing, also received extended tasks as being supportive and coaching. This study is meant to contribute to a real-time picture of the controller in the municipal of Gothenburg where we make a discourse analysis of the controller in eleven job ads and also makes eighteen interviews with controllers and business managers to describe how the controllers perceive their own role and how the business managers perceive the controller’s role. The study’s results and conclusion show that the controllers role has not undergone any major changes. The controller’s role is still of a formal nature which the controller spends most time on budgeting, forecasting and monitoring. The study shows that there has been a reform so that formal tasks are still performed as before but with a more service-oriented manner. There has thus been a focus shift of the role.