Current Issues Faced by Controllers
通过对大型上市公司和私营企业（超半数为财富500强）的财务主管和首席会计官进行半结构化访谈，识别财务职能当前面临的问题，并映射到管理会计能力框架，发现协作、信息技术和人才管理是重点，进而提出会计课程改进建议。
SYNOPSIS We conduct a series of semistructured interviews with controllers and chief accounting officers from large public and private companies—over half are Fortune 500—to identify the current issues faced by the controllership function. We map these issues into the Institute of Management Accountants (IMA) Management Accounting Competencies and highlight recent research that addresses these issues and where there are gaps. Our findings suggest three IMA competencies that weigh heavily on controllers’ minds: (1) collaboration, teamwork, and relationship management; (2) information systems and technology; and (3) talent management. Finally, we describe how the insights from controllers suggest important improvements to accounting curriculum that can better prepare students for the rapidly changing profession. JEL Classifications: J00; L00; M10; M12; M14; M15; M40; M48.