Controllership Insights

Center for Controllership™

Providing perspectives on the latest developments facing controllers, chief accounting officers, finance leaders, and others in the controllership function.


Stepping outside the box: Elevating the role of the controller

June 21, 2018

Controllers who venture outside the box of the traditional controllership roles are often well-positioned to unlock the strategic value that their companies demand. Finding the courage and time to step out of this box is a battle that many controllers struggle to prioritize over completing day-to-day tasks. To better understand this conflict, and to uncover what controllers can do to gain strategic clout at an executive level, the IMA® (Institute of Management Accountants) and Deloitte explored the factors impacting how controllers are currently spending their time as opposed to where they should or would like to spend it.

The report offers insights into:

  • The four diverse and challenging controllership roles within an organization.
  • How those in the controllership function spend their time in these roles versus how they wish they were spending their time.
  • The difference between those spending relatively more time in strategist and catalyst roles versus those primarily doing more traditional controllership tasks.
  • Considerations on ways controllers can become more effective strategists and catalysts within their organizations.

Read the full report to learn more: Stepping outside the box: Elevating the role of the controller.

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Preparing for the new credit loss standard: Model behavior is not enough

August 23, 2017

A blog post by Jonathan Prejean, managing director, Deloitte & Touche LLP

Models will be crucial to how banks implement the new current expected credit loss (CECL) standard, but models are not enough...Continue reading

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Beware of the never-ending contract

August 2, 2017

A blog post by Bryan Anderson, partner, Deloitte & Touche LLP

A number of complicating factors can come into play when automatically combining contracts and performing associated reallocations, resulting in the never-ending contract...Continue reading

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Corporate tax reform and ASC 606: Implications of the new revenue recognition standard

July 19, 2017

A blog post by Wendy Friese, senior manager, Deloitte Tax LLP

Understand the tax opportunities companies should consider when analyzing their revenue recognition method... Continue reading

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row boat sailing in open sea

Implementation of the new revenue recognition standard: The auditor’s role

July 5, 2017

A blog post by Amy Steele, Audit & Assurance partner, Deloitte & Touche LLP, National Office Audit & Assurance Services

The auditor’s role is important for effective implementation of new accounting standards, including the new revenue recognition standard...Continue reading

New revenue recognition standard implementation strategy

June 21, 2017

A blog post by Amy Steele, Audit & Assurance partner, Deloitte & Touche LLP, National Office Audit & Assurance Services

Learn ways to help make audit a part of an effective implementation of the new revenue recognition standard...Continue reading

Demand for transparent IT shared services costs: Opening the allocation black box

June 7, 2017

A blog post by Colleen Whitmore, principal, Deloitte & Touche LLP

The “black box” of allocated shared services costs can cause many issues within organizations. As a result, business units may consider looking for alternatives to using internal IT services, which can end up costing the company more in total. Continue reading

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Cleaning up the mess under the bed: Why intercompany accounting is increasing corporate risk

May 12, 2017

A blog post by Kyle Cheney, partner, Deloitte & Touche LLP

When I was a teenager, I wasn’t exactly the neatest person on the planet. My father had a military background and this often surfaced in his parenting style, especially when he asked me to clean my room. I had an active sports and social life that left me with limited time for such a mundane task, so my strategy was to shove all my stuff under the bed before the weekly inspection and hope no one noticed. It worked for a while—until it didn’t…Continue reading

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Are you ready to administer the new lease accounting standards? (Video)

May 4, 2017

The FASB and IASB’s joint lease accounting standards, which were announced in 2016, have fundamentally changed the rules that govern accounting for substantially all leases. It’s expected that the standard will have far-reaching implications in accounting, finance and reporting, real estate, tax, technology, and other areas.

Is your organization overwhelmed by these changes? Are you struggling with where to begin? If so, you’re not alone.

View our video to learn how Deloitte can help your organization implement a lease accounting process that’s streamlined and efficient—and that can lead to significant transparency and insights.

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World-class controllership: Charting your course to success

April 18, 2017

To become world-class—and to meet the CFO’s evolving expectations—controllership must become more proficient, effective, and insightful. Where to begin?

Step 1: Evaluate your ability to deliver core responsibilities.

Step 2: Understand how to expand controllership’s scope to provide greater value to the CFO and the business.

To help support the CFO’s transition from the head of finance to a business leader, the controllership will need to shift from more traditional roles (stewards and operators) to catalysts and strategists. Read our report to learn more about the Four Faces of Controllership and Deloitte Risk and Financial Advisory’s proprietary Controllership Navigator framework.

boat wheel

Implementing the new revenue standard (ASC 606 or IFRS 15)

April 4, 2017

A blog post by Mark Horn, principal, Deloitte Consulting LLP, and David Pierce, managing director, Deloitte Consulting LLP

In our conversations with clients about complying with the new revenue reporting standard, we’ve seen that many organizations tend to fall into three broad buckets… Continue reading

Winch with rope on sailing boat

Adopting the new revenue standard (a.k.a. the death of comparability)

March 24, 2017

A blog post by Bryan Anderson, partner, Deloitte Risk and Financial Advisory, Deloitte & Touche LLP

As they work through the adoption of the new revenue standard, more and more companies are seriously considering—or begrudgingly moving toward—a “modified retrospective” adoption decision... Continue reading


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