Usually, the person who supervises accounting and financial reporting within an organization is known as the Controller. In many business or corporate environments, the Controller also implements and monitors internal controls.  This position also oversees budget analysis and implementation as well as financial analysis.

The Controller is usually a very highly, well-trained professional that brings the accounting information to a level that allows owners to make sound business decisions.  Accounting is the art of preparing financial information usually in the form of financial statements or reports for shareholders, managers, directors, etc.  When the accounting information is confidential and intended for management and not for public use, among others, it is normally known as Management Accounting.