New development: Public sector controllership—reinventing the financial specialist as a countervailing power

Abstract

Different types of ‘controllers’ can be distinguished in the public sector. The authors’ research indicates that public sector controllers acknowledge the distinctive characteristics of ‘hybrid’ controllers, but question some of the possible advantages of ‘pure’ controllers. This result could signal a decreasing share of pure controllers and thus a loss of financial expertise in the public sector. This article calls for the controller to be ‘re-invented’ as a professional who combines solid financial expertise with an independent and critical attitude towards overly ambitious politicians and managers. The general public’s support for public sector organizations could be enhanced if strong controllers counterbalance the sometimes too optimistic views of managers and politicians.

keywords:

• Hybrid controller
• management accountant
• public sector
• pure controller

Acknowledgement

The authors are indebted to Noel Hyndman for his valuable comments on an earlier draft of this article.

Additional information

Notes on contributors

Henk ter Bogt

Henk ter Bogt is Professor of Public Management in the Faculty of Economics and Business, University of Groningen, The Netherlands.

Jan van Helden

Jan van Helden is Professor Emeritus of Management Accounting in the Faculty of Economics and Business, University of Groningen, The Netherlands.

Berend van der Kolk

Berend van der Kolk is a lecturer in management accounting in the Faculty of Economics and Business, University of Groningen, The Netherlands.