Functions and Differences in the Generation Process of Controller Systems ― Through a Comparison of Japan, the United States and Germany ―

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  • コントローラー制度の生成過程における機能とその相違―日本，アメリカ，ドイツの比較を通じて―
  • コントローラー セイド ノ セイセイ カテイ ニ オケル キノウ ト ソノ ソウイ : ニホン,アメリカ,ドイツ ノ ヒカク オ ツウジテ

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This paper discusses the differences in controller systems in Japan, the United States and Germany in terms of their purpose and function in the process of generation. The definition of a controller system is not uniform and has been interpreted in variety of ways. This is due to differences in controller systems in each country, differences in theoretical and practical interpretations of the definition and roles of controllers, and the relationship between Controlling and financial management or management accounting. In the United States, controllers are in charge of financial management through numerical management based on management accounting and are responsible for management functions. Therefore, the organization of controllers is considered part of the general management. On the other hand, the role of Controlling in Germany is to provide management support using a calculation system in order to reduce information problems in decentralized organizations such as divisional organizations, that is, to reduce the information gap between general management and divisional managers. The organization of controllers is considered a staff department. We would like to clarify these differences by reviewing the history of the generation and development of their controller systems.

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