1. The developing role of the financial controller: evidence from the UK
Research question: How the role of financial controller should be enlarged to add more value to the organisation?
Methodology
Qualitative Data: to complete the professional accounting training leading to an accounting qualification. Personnality traits individual’s experience in finance > they come from many background. Advises management multifaceted role.
Quantitative Data: Average of time: reporting 15%, managing the department 14%, Forecast & Budgeting 13%, Management of business 12%, Month-end close 11% and Analysis 11%

2. The developing role of the financial controller: evidence from the UK
Collect & Analyse:
A questionnaire was completed by 56 persons segmented by age, by group of industry and manufacturing. The employees reported the results to finance directors
General conclusion: The role of a financial controller corresponds to a different set of tasks and expectations for different stakeholders.
Empirical conclusion: The shift that would allow financial controllers to focus more on business activities has not occured yet.