The Controller and the New Era 01 Management Information in the Firm. Empirical Tests in the Spanish Automobile Manufacturing Sector.
Javier Gimeno Zuera
Alfonso López Viñegla
The aim of this work is to establish the need for the Controller to carry out functions similar to those of Management, ,focusing on the area of information, exercising link a role between the different levels of responsibility in the decision-making process. We test our theoretical proposals 011. the basis of an empirical study of companies operating in the automobile manufacturing sector, using the case methodology by way of interviews with members of management who exercise functions similar to those of the Controller. Likewise, we find sufficient confirmation of the importance of the Controller as coordinator of the new information technologies and, similarly, that the person who exercises these functions must have academic training in economics, business studies and accounting and have sufficient practical experience in that particular firm. Furthermore, it is corroborated that one of the basic tasks always carried out by these individuals is that of budgetary co-ordination.
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