Job advertisement from 1980
When comparing the 1980’s adverts with the ones from 60s and 70s one could see that the ones from the 80s were more gender neutral. This was expected due to the UK Sexual Discrimination in Employment Act 1975. There were no adverts that refer to men only and in one of the adverts there is explicit use of both he and she. This was the first time a reference to a woman could be seen in one of the adverts. The language does not seem to have become more informal; third person references can be seen in all adverts.
There did not seem to have been any change in the role either. The main duties were still of bean counting characteristics. The main difference between the earlier adverts and the ones from 1980 was that they were less specific and detailed. Two examples of the less specific description of the role are listed here: ‘responsibility for the overall accounting function’ or ‘responsible for all aspects of finance except found-raising, and for a wide range of other administrative duties’.
Job advertisements from 2012
In the job adverts from 2012 the language is a bit more informal, addressing the applicant with you. However, the applicant is still referred to in third person in 6 out of 10 adverts. There are no signs of sex discriminating language as could be seen in the earlier adverts.
The adverts from 2012 are more detailed than the ones that came before. The responsibility seems to have widened and there are more elements of business partner duties. Tasks that are characterised as business partner responsibilities could be found in 6 out of 10 adverts; showing a relatively large increase from previous adverts. However there are no adverts that specify only business partner tasks. Instead the role seems to have become wider and both the traditional bean counter responsibilities and the “new” business partner tasks are included in the role.
CONCLUSION AND DISCUSSION
Some changes in the Controller’s role could be seen after looking at a total of 40 job adverts from four decades. One of the most obvious changes is the change in how the applicant was addressed. Both in 1960 and 1970 the applicant were addressed mainly indirectly with third person pronouns such as he/his. However, after the 1980 a more sex neutral way of addressing the applicant could be seen, presumably as a consequence of the Sex Discrimination Act 1975. In the most recent adverts a more informal addressing seems to have evolved, addressing the applicant as you.
The construction of the role seems to have changed. Moreover, some of the claims made by Graham et al. (2012) could be seen in the findings of this investigation. However, some surprising findings were made along the way; such as the use of the words advice/advising in the adverts from the 60s. One might not expect to see these words in the earlier adverts since they are closely related to what Graham et al. (2012:1) refers to as the “new” Controller. Nevertheless, most of the claims made by Graham et al. (2012) seem to fit into the findings of this survey. Adverts from the 60s, 70s and the 80s were characterised mainly by bean counter tasks even though some elements of business partner tasks could be seen. Moreover, exactly as Graham et al (2012:1) suggest, the Controller’s role seems to have become more related to strategic tasks and they seem to be more involved in the day to day management. Yet, the adverts point out that the bean counter tasks are still a part of the Controller’s role. This suggests that the role has widened rather then shifted from being just a bean counter to becoming only a business partner. The conclusion is that the role has changed and that the constructional change is a widening of the meaning of the working title Financial Controller.
References:
Baldvinsdottir, G., Burns, J., Nørreklit, H. & Scapens, R. W. The image of accountants: From Bean-counters to extreme accountants. Accounting, auditing & accountability journal, 22(6) 2009, ss. 858-882.
Baugh & Cable. “A history of the English language”. London: Routledge, 2002.
Burns, J. & Baldvinsdottir, G. The changing roles of management accountants. I Hopper, T.; Northcott, D. & Scapens, R. (ed.), 2007. Issues in management accounting. Edinburgh: Prentice education limited.
Burns, J. & Baldvinsdottir, G. An institutional perspective of accountants’ new roles – the interplay of contradictions and praxis. European Accounting Review, 14 (4) 2005, pp. 725–757.
Friedman A. & Lyne S. Activity-based techniques and the death of the beancounter. European Accounting Review. 6 (1) 1997, pp. 19-44.
Graham, A., Davey-Evans S. & Toon, I. “The developing role of the Financial Controller – evidence from the UK". Journal of Applied Accounting Research. Vol. 13 (1) 2012, pp. not yet publicized
Sex Discrimination Act 1975. Chapter 65. . (Accessed 2012-05-14)
Appendix I
1960
1.
-
Required to advice on the preparation and control of all revenue and capital budgets, both for the parent company and de subsidiaries, and to lay down and control all accounting routines. The Times, Wednesday, Dec 07, 1960; pg. 2; Issue 54948; col A
2
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His duties will be to advice the local Managing Director on all financial and administrative matters, including the allocation of founds. He will also be able responsible for co-ordination the finances if European subsidiaries and will be expected to advise on tax and currency problems.
- Men
The Times, Monday, Mar 20, 1961; pg. 2; Issue 55034; col A
3
-
The Financial controller will be responsible to one executive member of the Board for continuous and comprehensive scrutiny of the group’s capital investments to endure their optimum deployment and management at all times, and for advice in the same field to the managements of constituent units of the group: he will also be similarly responsible for generating oversight of and advice on the group and unit accounts and accounting system.
The Times, Thursday, Sep 20, 1962; pg. 2; Issue 55501; col A
4
-
He will be responsible for advising the M.D on all financial and accounting matters and for the executive control of the financial, accounting, costing and secretarial functions.
The Times, Thursday, Dec 12, 1963; pg. 2; Issue 55882; col A
5
-
The financial controller will be responsible to the Managing Director for the installation and development of modern and effective budgetary control, costing and financial accounting practices and for the control and use of data processing equipment. In addition he will advise the Board on the financial aspects and implications of the company policy and performance giving indications of the effects on company profitability.
The Times, Friday, Dec 11, 1964; pg. 2; Issue 56192; col A
6
-
The Financial Controller will be expected to advise the parent board on group financial and accounting policy and procedures in order to achieve the most effective utilisation of the group’s resources.
The Times, Thursday, Apr 08, 1965; pg. 3; Issue 56291; col A
7
-
Financial controller is to be appointed with responsibilities to the Divisional General Manager for the efficient control of the accounting function and active participation in maximising the use of divisional resources.
The Times, Friday, Mar 11, 1966; pg. 2; Issue 56577; col A
8
-
He will be completely familiar with the whole range of budgeting and forecasting techniques and capable of introducing and applying modern accounting disciplines. He must also have had experience, including control and development of mechanised systems.
-
He will be a member of the top management team.
The Times, Tuesday, Nov 14, 1967; pg. 20; Issue 57098; col A
9
-
This appointment entails responsibility under the Managing Director for financial planning and advice, and for the further development and co-operation of the group’s accounting system.
The Times, Tuesday, Apr 23, 1968; pg. 23; Issue 57233; col B
10
-
The man appointed will be required to manage the accounts department produce regular management information to supervise and review financial controls, procedures and systems. Previous experience in management accounting, budgets, cash forecasting and EPD is essential.
The Times, Monday, Apr 28, 1969; pg. 18; Issue 57546; col A
1970
1
-
You will assume responsibility for the entire accounting, budgeting and secretarial functions and you will be required to give particular emphasis to the capital structure and financing policy of the Company.
The Times, Wednesday, May 06, 1970; pg. 30; Issue 57862; col A
2
-
The group’s plans for further expansion requires the development of modern techniques in business planning and forecasting management controls etc., and this will be the Financial Controller’s prime responsibilities.
The Times, Wednesday, Jul 15, 1970; pg. 26; Issue 57918; col A
3
-
The Financial Controller will be responsible to the Group Chairman for all financial and accounting matters. He will introduce and operate management controls and accounting and costing systems.
The Times, Friday, Apr 16, 1971; pg. 15; Issue 58148; col A
4
-
The successful applicant will currently be earning at least £6.00 p.a. and will become a senior member of the management team, reporting to the Chief Executive, with full responsibility for all aspects of financial control.
The Times, Friday, Mar 24, 1972; pg. 6; Issue 58435; col A
5
-
Financial Controller who will be directly responsible to the Financial Director for overall financial policy and control of the accounting function including data processing.
-
The position offers excellent prospects of advancement and the successful candidate will be working with management teams, operating internally in growth markets.
The Times, Tuesday, Dec 11, 1973; pg. 26; Issue 58961; col A
6
-
They wish to appoint a Financial Controller who will report to the Financial Director. He will be associated with contract negotiation, with the financing of the overseas contracts, and with the supervision of the control of the financial aspects. He will also act as the adviser on overseas company and personal taxation.
-
He
The Times, Tuesday, Jun 11, 1974; pg. 13; Issue 59112; col A
7
-
The main tasks is to provide basic financial and accounting services to the Board including monthly, quarterly and annual accounts, budgets and cash flow forecasts.
The Times, Friday, Aug 01, 1975; pg. 24; Issue 59463; col A
8
-
Reports to Managing Director, provides financial planning and direction, provides management information and recommendations, ensures adequate controls of safeguard company’s assets and profitability, provides monthly statement of provisional accounts and capable of Internal Audit.
The Times, Friday, May 21, 1976; pg. 27; Issue 59710; col D
9
-
Heading a small team, he will be expected to play a significant role in the day to day management of this expanding company which, the emphasis is to management’s contribution. He will be capable of preparing financial and management accountants, preparing budgets and monitoring performance to exacting deadlines.
The Times, Thursday, Jun 26, 1975; pg. 9; Issue 59432; col D
10
-
A Financial Controller who will be capable of assisting him and advising the board during a phase of rapid expansion with a local company specialising in operation and maintenance.
-
in particular the analysis of cost centres and the preparations of budgets and financial projections. He will be a key member of the management team and is unlikely to be aged over 35.
The Times, Friday, Jan 27, 1978; pg. 25; Issue 60221; col A
1980
1
-
A new post of Financial Controller is now being created entailing responsibility to the Director for all aspects of finance except found-raising, and for a wide range of other administrative duties.
The Times, Thursday, Jun 29, 1978; pg. 31; Issue 60340; col C
2
-
Financial controller reporting to the Financial Director, the successful candidate will be responsible for managing a large accounting department and for providing a prompt and effective financial service to serve management. He or she will be expected to play an active part in developing improved control systems in line with the needs of the business.
The Times, Thursday, Jun 16, 1983; pg. 26; Issue 61560; col A
3
-
Financial Controller able to produce monthly management accounts and cashflow projections and other similar information. To work directly with the Managing Director and to be responsible solely to him. Will be required to supervise small office staff etc. For expanding group of retail shops based in London.
The Times, Thursday, Jun 30, 1983; pg. 28; Issue 61572; col A
4
-
A qualified accountant, ideally aged 30-35 is sought to have responsibility for the overall accounting function and candidates will possess.
The Times, Thursday, Jul 21, 1983; pg. 22; Issue 61590; col A
5
-
The successful applicant should be prepared to travel and to install monitoring and assimilate management and budgetary controls in the group’s trading centres and to report directly to and positively assist the Chairman and Managing Director.
The Times, Thursday, Sep 08, 1983; pg. 19; Issue 61632; col E
6
-
Will take overall charge for the company’s accounting department. This will also involve the preparation of cashflow analysis, monthly management accounts and budgets. The person will be reporting directly to the management director.
The Times, Thursday, Feb 23, 1984; pg. 26; Issue 61765; col A
7
-
Needs a qualified accountant, under 35, to head up small team reporting to the FD producing multi-currency monthly management accounts and statutory accounts as well as full range of controllership duties.
The Times, Thursday, Mar 28, 1985; pg. 47; Issue 62098; col A
8
-
Specifically responsible for the Internationally linked Computerized Accounting system, taxation, budgeting, costing and control of cashflow.
The Times, Thursday, Jul 04, 1985; pg. 19; Issue 62181; col A
9
-
As well as adopting overall responsibility for the organisation’s financial activities the successful candidate will play a key role in the future development of the business including planning, marketing strategy and pricing policy.
- A business partner including both the old bean counter duties and the more strategic business partner role.
The Times, Thursday, Nov 21, 1985; pg. 44; Issue 62301; col A
10
-
Seeks qualified FCA aged up to 35. Responsibilities include supervison 30 staff, covering every aspect of a/c matters, reporting to American parent to strictest deadlines.
- Bean counter.
The Times, Thursday, Oct 31, 1985; pg. 40; Issue 62283; col A
2012
Role:
Working with the Finance Director the objective will be to continue the consolidation of the recently acquired business units. Responsible for the general management of the international finance team the role will require a diligent and detail focused controller with excellent cash management and forecasting experience.
- Analysis of role: Mostly a bean counter
- Style: Formal
2.
Key Tasks:
Reporting directly to the CEO, there is great potential for the role to grow into that of a Financial Director once they have proved themselves.
- Oversee, implement and control all aspects of financial management and reporting for the business
- Produce and comment on the monthly board pack
- Review & analyse daily P&L and balance sheets, alerting the CEO of an anomalies
- Develop, motivate and manage the finance team
- Source & present KPI information
- Full involvement in business planning and strategy
- Perform company secretarial duties
- Manage the HR, Payroll, and share register
- Manage the contractual terms with suppliers and staff
- Produce formal company filings
- Manage the annual audit process with external auditors
- Manage and continuously improve the company’s financial systems
- Implement and manage existing staff option schemes
Both bean counter and Business partner, Full involvement in business planning and strategy
Formal
3. Taking responsibility for financial and management reporting, budgeting and forecasting and all transactional activities, you will add value through improving processes and controls, working with the executive team to drive the business forward and developing your people.
Duties include:
- Management of financial and management accounting, credit control, billing and purchase ledger functions.
- Development and engagement of staff within the finance department.
- Preparing the budgets and forecasts for the business.
- Working with the senior team to analyse and improve business performance.
- Developing and implementing new policies and procedures.
- Deputising for the Finance Director when required.
Could be seen as both bean counter and business partner
Informal you
4.
-
The Financial Controller will also need to show the ability to mentor, develop and motivate the UK finance team whilst promoting best practice throughout the organisation. Occasional travel to the US will be required.
Role description
-
The Financial Controller will manage the finance function of the UK business. Your key responsibility will be to ensure the highest quality of accurate financial management information is produced in a timely fashion to facilitate effective and efficient management of the business. You will also be required to maintain the accounting systems and oversee implementation of new systems as required within the framework of the group policies whilst ensuring appropriate controls and procedures are in operation.
-
Working with the CFO and Group Controller, the Financial Controller will assist in co-ordinating the tax affairs of the UK Company, managing relationships with the auditors and banks, and preparing and presenting the annual budgets, financial plans, and feasibility studies for future investments.
Seems to be mostly a bean counter
Both formal and informal
5.
Within the context of the group’s strategic direction, joint venture and other relationships, the Financial Controller will manage and control all aspects of investor reporting, banking relationships and financial analysis where Wind Prospect Operations and related companies hold the financial and management service contracts. This part of the business anticipates significant growth from a team of two to five staff over the next two years. The Financial Controller will be responsible for ensuring that appropriate and effective accounting systems, models and software are in place, and for providing financial reports and analysis as needed for the sound management of the clients’ portfolio and compliance with all relevant regulations.
Key responsibilities will include:
- financial accounting and compliance with statutory requirements
- management reporting and financial modelling for investors, ensuring all deadlines are met
- maintaining and updating accounting systems
-
controlling all aspects of cash, treasury and banking relationships, ensuring covenants are met or variances are highlighted.
Traditional bean counter
Formal
6.
Role description
In this exciting role, based near Reading you will report into the Finance Director and play a key role in the strategic development & operational activities of Ryder Ltd.
Key responsibilities will include:
- Delivery of clear, concise and timely business orientated financial support & analysis that provides quality explanation of business results for UK & Global Management including quality presentations to the UK BOD
- Leading and co-ordinating the ongoing development of reporting systems including the production and ongoing development of KPI's & scorecards to communicate and drive operational performance & efficiency
- Active participation in strategic planning/forecasting and monitoring the execution of strategic objectives
- Responsibility for internal and external reporting and preparation of the quarterly finance pack
- Leading a team, ensuring key interfaces between business and finance stakeholders are active and effective.
Business partner and bean counter. play a key role in the strategic development & operational activities. Active participation in strategic planning/forecasting and monitoring the execution of strategic objectives.
Informal using you
7.
Responsibilities include:
- Ensure the accurate and timely production of financial statements for 19 companies (UK and Jersey) and 1 partnership and that the accounts are prepared in accordance with IFRS, the Companies Act and best accounting practice
- Ensure accounting records are correctly maintained and appropriate accounting processes, procedures and controls are in place
- Ensure Corporation Tax and VAT computations are prepared accurately, in a timely manner, and are accounted for correctly
- Ensure tax planning is performed efficiently and effectively
- Manage the process to deliver the monthly Business Report to the Board
-
Ensure accurate monthly management reporting to executive and divisional management is provided in a timely manner and develop Key Performance Indicators for divisional management
- Oversee the budgeting and forecasting processes to ensure accurate, relevant and timely budgets/forecasts are produced
- Manage staff and maintain an appropriate level of staff development and training
- As a member of the Senior Management team play a full part in the management of the business, above and beyond the responsibilities of the role
- Be a key member of the Finance team to deliver a new group-wide system (Oracle) according to timetable, changing processes and procedures as necessary to ensure that the system and management information flows operate as planned
Mostly a bean counter but could also be seen as a business partner. As a member of the Senior Management team play a full part in the management of the business, above and beyond the responsibilities of the role.
Formal
8.
In this key leadership role, you will join a team of top professionals; and will ultimately be responsible for the management and financial accounting, financial budgeting and treasury management for the firm and associated investment funds. You will also be involved in compliance, fund and legal matters; and will have a high degree of both internal and external exposure within a challenging and rewarding environment.
Mostly bean counter
Informal
9.
Financial Controller / Finance Director (Fashion Manufacturing)
Please only apply if you have strong recent experience as a Financial Controller / Finance Director in Fashion/Garment Manufacturing/Wholesale. The Financial Controller / Finance Director role will oversee a small team in accounts and will provide the Board with quality management information, budgets, forecasts, working capital management, stock issues and all round financial control.
The new Financial Controller / Finance Director will work closely with advisors, banks and factories in the Far East and support the Board with strategic decision making.
Business partner. Board with strategic decision making.
Formal
10.
Key responsibilities
- Overall responsibility for financial control across the Group, to include assurance over the completion of balance sheet reconciliations and all other control processes.
- Overall responsibility for the financial integrity of all operational processes across the Group.
- Oversee the Group internal audit function to ensure appropriate control is in evidence.
- Overall responsibility for driving the Finance Change programme .
- Lead, develop and motivate a small finance team.
-
Significant amount of ad hoc finance and project work.
Business partner, responsible for so much more than just making all the reports on his or her own.
Formal