Traditional Controllership

Strategic Controllership

·         Produces accounting information

·         Uses accounting information

·         Enforces controls, processes & systems

·         Creates controls, processes & systems

·         Focus past/present events (mission oriented)

·         Focus future events (vision oriented)

·         Focus recording & reporting

·         Focus planning, design & analysis

·         Telling what has happened

·         Telling what is going to happen

·         Participates in plan execution

·         Leads in plan execution

·         Profit & Loss presentation

·         Economic value presentation

·         Report in dollars

·         Report in successes

·         Administrative & routine

·         Creative & innovative

·         Controllership of the Financial Function

·         Controllership of the Strategic Function