An exploratory field study of the relationships between the controller's department and overall organizational characteristics

This paper describes an exploratory field study which applies organizational research perspectives to the study of the relationship between the controller's department and characteristics of the overall organizations of a sample of 18 manufacturing companies. Correlation analysis is used to assess the extent of association between a wide variety of controller's department and overall organization variables. The findings point to a number of significant relationships between the nature of the controller's department and characteristics of the overall organization.