Purpose Recent decades have witnessed changes in controller roles and tasks. Digitalization and automation, together with expanding sustainability reporting requirements, may further transform controller roles. Where the traditional controller role had been dominant in the past, recent research has highlighted the emergence of a business-partner role characterized by more active involvement in strategic issues. Motivated by the lack of large-scale, longitudinal research on controller roles, this study aims to identify evolving patterns and trends in role characterizations, as stated in controller job descriptions in an era marked by digitalization and emerging technologies. Design/methodology/approach To track these trends and patterns, the analysis longitudinally examines 7,426 controller-titled job advertisements from Finland, spanning the period 2016–2023. Findings The findings demonstrate a persistent emphasis on traditional controller responsibilities and provide limited evidence that business-partner language has increased over time. The results also reveal upward trends in digitalization- and sustainability-related role requirements, reflecting potential new layers to augment controller responsibilities. Originality/value This study contributes to the management accounting literature by identifying recent temporal trends in controller roles, as implied by the described tasks and skills and revealing that emerging themes of digitalization and sustainability may add layers to controller roles but do not replace traditional role expectations. It provides evidence of the roles and skills in demand, offering insights into the evolution of industry needs and organizational expectations in this new era characterized by interest in grand themes such as digitalization and sustainability.
Elo et al. (Tue,) studied this question.