“Controller” sounds like a role that carries a lot of responsibility—and it does. A corporate controller is essentially a company’s chief accountant. This senior management position oversees daily accounting operations for the business and often manages a team of accountants or other financial staff.If becoming a controller interests you, the information in this article can help you with that journey. We’ll take a deep dive into what a controller does, and the skills and certifications many employers look for when hiring candidates for this role. We’ll also explore the different types of controller roles you may encounter in today’s job market. And we’ll look at compensation trends for corporate controller jobs in the U.S., based on data in the 2026 Salary Guide From Robert Half.
What is a controller—and what does a controller do?
A controller is typically responsible for the oversight of many critical finance and accounting processes in an organization, from financial reporting and budgeting to risk management and compliance. Controllers help ensure a company’s financial statements are accurate, in compliance with relevant laws and regulations, and reflective of business performance.A review of current controller job openings offers detailed insight into what employers need and expect these professionals to do for the business. For example, you’ll likely see these kinds of responsibilities outlined in many job descriptions:Preparing financial forecasting reports and financial statements (internal and external)Maintaining accounting records, including general ledger, payroll and taxesReconciling accountsCoordinating auditsManaging budgetsRecommending financial performance benchmarksCommunicating regularly with (and often reporting to) the chief financial officer (CFO)Overseeing accounts payable and receivable departmentsEnsuring income tax complianceAs noted earlier, staff management is often an aspect of a corporate controller’s job duties. However, in some companies, a controller may be the only accountant in the organization.
Types of controllers and their responsibilities
While “controller” is often used as a blanket title, the role takes different forms depending on the size, structure and industry of the organization. Robert Half’s 2026 Salary Guide outlines four common types of controllers. Each has a distinct scope, career path and skill emphasis:Corporate controller—Oversees accounting and financial reporting for the entire organization. This is the broadest, most strategic controller role, with responsibility for compliance, tax, financial reporting and financial policy across the business.Divisional controller—Focuses on a specific business unit or geographic area, handling accounting operations, budgeting and internal controls for that slice of the company. This role is often a steppingstone to a corporate controller or CFO position.Assistant controller—Supports a senior controller by handling daily accounting tasks, supervising staff and ensuring strong internal controls are in place. It’s a common bridge role for professionals moving toward full controller responsibilities. Plant controller—Common in manufacturing settings, this controller job emphasizes cost accounting, inventory management, process improvements and operational decision support tied to production and supply chain.Understanding these distinctions can help job seekers target opportunities that align with their strengths and career goals. It can also help employers define responsibilities clearly when hiring.
What skills do controllers need to succeed?
The specifics of what a controller does, and the skills needed for a particular role can vary by company. In any case, controllers should be able to bring a diverse skill set to the job that goes beyond number-crunching. Here are some of the key competencies necessary for this senior management position:Working knowledge of generally accepted accounting principles (GAAP)For public companies: Knowledge of U.S. Securities and Exchange Commission (SEC) regulations and the Sarbanes-Oxley Act (SOX)A strong work ethic and integrityAttention to detailThe ability to multitaskProblem-solving and analytical thinking skillsManagerial abilitiesInterpersonal skills, including collaboration and communicationThe ability to translate complex financial data into clear insights for leadership and non-financial stakeholdersChange management and cross-department collaboration skills, as controllers are increasingly expected to act as strategic advisers
Educational requirements and in-demand certifications for controller jobs
To be considered for a controller job, most professionals will need at least a bachelor’s degree in accounting, finance or a related field. Some companies may also prefer candidates with an MBA or master’s degree in finance.Candidates for controller jobs should usually have at least seven years of experience in the accounting field, and public accounting experience is often a requirement.Many controllers hold in-demand certifications like the CPA, chartered global management accountant (CGMA), chartered financial analyst (CFA) or certified management accountant (CMA). Some employers also value specialized credentials in internal audit, risk management or data analytics, especially in regulated industries.Relevant professional credentials not only can enhance your qualifications, but they also signal to potential employers that you’re committed to maintaining a high standard of financial expertise.
Technology skills for controllers
Controllers are both technical experts and strategic leaders who combine deep accounting knowledge with financial oversight and decision-making skills. They should also be able to evaluate the effectiveness of accounting processes, as well as the software and systems that support them.Many controllers are expected to be skilled at using accounting software like SAP, Oracle NetSuite, Workday and QuickBooks Enterprise, along with financial close management software solutions such as BlackLine and FloQast. The emergence of AI is also reshaping the controller’s role. For example, controllers proficient in using AI-powered financial analytics tools can interpret complex datasets faster and generate insights that would be challenging to surface otherwise. Awareness of data governance and cybersecurity is increasingly important, too, as controllers help ensure sensitive financial information remains secure. Additionally, strategic decision-making is becoming a key aspect of a controller’s job duties as artificial intelligence, including generative AI, accelerates changes in the finance and accounting field—and the business world at large.
Salary trends for controllers
What might you expect to earn as a controller, provided you have the skills and experience required for the specific role and employer you’re targeting? Starting compensation for the controller roles listed in Robert Half’s 2026 Salary Guide can vary significantly based on a candidate’s skills, experience and certifications, as well as factors like industry, company size and revenue, and demand for the role. Here’s a look at the “mid” level salaries, as categorized in our guide. That means the candidate has moderate experience in the role, meets most requirements or has equivalent transferable skills, and may also have relevant certifications.Corporate controller: $185,000Divisional controller: $161,750 Assistant controller: $122,500Plant controller: $125,000To find out what controller salaries are typical in your area, use our Salary Calculator. To see other salary levels for the controller roles listed above, consult our latest Salary Guide.
Controllers play a crucial role in helping companies manage their financial health, stay in compliance and achieve business growth. If you have a passion for numbers, a keen eye for detail and strong business leadership abilities, pursuing a career as a controller might be the right move for you. The role also offers strong career progression. For example, many corporate controllers advance to VP of finance, CFO or even chief operating officer (COO) positions.Robert Half’s recruiters can help you with your search for controller jobs. Get started today by uploading your resume so you can be considered for opportunities that match your skills and experience.
