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The controller's function : the work of the managerial accountant
\"This book provides an overview of the functions and responsibilities of the controller/management accountant in a corporation. A controller is the chief accounting executive of a corporation whose chief responsibilities include: (1) planning and control (i.e., budgeting), (2) financial reporting and interpreting, (3) tax administration, (4) management audits and development of accounting systems, and (5) internal/IT audits. Topics covered in this book include: Job description for all positions reporting to the controller. Flex budgeting. Discussion of sales bottlenecks. Role of throughput in determining appropriate overhead levels. Throughput analysis for capital investments. Discussion of the fast close for public companies. Discussion of cost reduction and analysis. Cost Accounting. Accounting for acquisitions.\"--Provided by publisher.
Book
Joint Controllership Under the GDPR - Concept, Responsibilities, and Liability
This article explores the concept of joint controllership and the liability regime of joint controllers. In the current era, the importance of personal data is increasing and these personal data are processed and determined by more and more people with common purposes and means. This situation also gives rise to the concept of joint controllership. When personal data is processed, the issue of who will be liable for which damage and to what extent in the event of damage to the data subject has gained importance. For this reason, the issue of liability of joint controllers should be emphasized. This article thus consists of four main sections. The first section presents the historical background of the concept of joint controllership. The second section comprehensively outlines the definition of joint controllership by considering the relevant CJEU decisions on the subject. The third section explores the responsibilities of joint controllers. The fourth section sketches and discusses the liability of joint controllers. The liability of the joint controller, which has minimal fault in the occurrence of the damage and occupies a very small place in the balance of power compared to the other joint controllers, has also been evaluated.
Journal Article
CFOs Leading the Transformation into Future Finance Operations: Implementing GFEBS-SA
CFOs play a crucial role in leading the transformation of finance operations into Future Finance Operations (FFO). This transformation requires CFOs to perform both traditional financial management (FM) roles and change agent roles aligned with industry best practices. The implementation of the General Fund Enterprise Business System Sensitive Activities (GFEBSSA) is a key component of this transformation. The US Army Intelligence and Security Command (INSCOM) has been the test site for the GFEBSSA implementation since Apr 2020. The INSCOM's CFO has led the transformation into FFO while implementing GFEBSSA, transitioning from retiring FM legacy systems to GFEBSSA incrementally to minimize risks. The CFO has applied a change management approach, integrating global change management, leadership support, building a coalition, data protection, training, agile team, and command audit cell. The implementation of GFEBSSA has been more complex than traditional ERP implementations due to its global nature, use of the Secret Internet Protocol Router Network (SIPRNET) for the first time, and the need to protect operational capabilities impacting national security. CFOs are responsible for managing, auditing, and enhancing financial systems and processes to generate accurate and timely financial reporting.
Journal Article
The essential controller : an introduction to what every financial manager must know
\"This book is designed to give the new controller a firm foundation in the concepts of managing the accounting department, locating GAAP information, analyzing and knowing what to do with key accounting information, and setting up controls systems that reduce a company's risk of loss. These core areas are essentials to a controller's success. New to this edition will be a discussion of finance strategy; introduction of the accounting standards codification, update of the taxation strategy; and a new controller checklist will be added as an appendix\"-- Provided by publisher.
Book
Coast Guard Emphasizes Collaboration and Innovation While Continuing to Modernize Its Financial Systems
The Department of Homeland Security (DHS) has been working to move all its components to a common appropriations structure, the DHS Common Appropriations Structure (CAS). The US Coast Guard (USCG) was the only component that had not switched to CAS due to outdated systems. In Dec 2021, USCG went live on the DHS Financial Systems Modernization Solution (FSMS) and switched its legacy line of accounting to DHS CAS. One of the challenges was finding a solution to store legacy data and compare it with new data. After years of research, USCG found a commercial off-the-shelf (COTS) tool, the Acquisitions Procurement Management System (APMS), that met their needs. The tool was modified to meet the new requirements, resulting in a system called Financial Management and Procurement Data Repository (FMPDR). The modernization efforts also included updating the Planning Programming Budgeting and Execution (PPBE) tools used in the budget formulation process. USCG collaborated with DHS and developed a department-wide Blanket Purchase Agreement (BPA) to streamline the procurement of COTS software and services. The collaboration and innovation efforts continue as USCG aims to improve its financial management and procurement systems.
Journal Article
