The Case for an Off-Balance-Sheet Controller
Organizational performance is increasingly tied to intangible assets such as corporate culture, customer relationships, and brand equity. Yet controllers, who monitor and track firm performance, traditionally concentrate on tangible, balance-sheet assets such as cash, plants and equipment, and inventory. The authors argue that controllers can have an important role in tracking and analyzing off-balance-sheet resources. Here they envision this new role and its place in the organization.