The Role of a Controller in a Company Dealing in Hazardous Materials
Purpose: This article analyzes the role of a controller in a company trading in hazardous materials, particularly liquid fuels, which, as ADR goods, are subject to exceptionally stringent organizational, legal, and safety requirements. The aim of the article is to demonstrate the nature, scope, and importance of the controller’s role in such companies and to demonstrate that controlling and the person responsible for it are a key element of the management system, enabling the maintenance of efficiency, safety, and process compliance with a dynamically changing environment. The work considers both the theoretical context related to the diversity of definitions of controlling and the specific nature of the energy industry, where trading in liquid fuels requires strict compliance with the requirements of the ADR convention and the provisions of the Energy Law. Design/Methodology/Approach: The methodology of this article includes an in-depth review of domestic and international literature on controlling, management, accounting, finance, and organizational theory. The empirical section utilizes survey results conducted at liquid fuel distribution companies with a controlling system. The research procedure also includes: analysis of legal acts related to the subject of the study, expert verification of the research questionnaire, in-depth interviews with decision-makers at liquid fuel distribution companies, logical reasoning methods, and analysis and synthesis of methods. Findings: The research findings demonstrate that in companies distributing liquid fuels, controlling plays an extensive and multidimensional role, with the controller serving as a key link between owners and the management board, and the management and executive staff. In nearly three-quarters of the companies analyzed, the controller reports directly to the management board, demonstrating the strategic importance of this role. The survey results also indicate that the controller performs activities beyond traditional controlling areas, including analysis of physicochemical properties of fuels, forecasting raw material prices on global markets, monitoring natural losses, monitoring the impact of temperature on fuel volume, project supervision, complaint support, transportation cost optimization, coordination of cost and personnel budgets, transaction profitability analysis, and marketing support. The research findings confirm that controlling in fuel companies is holistic in nature—encompassing economic, operational, technical, and logistical aspects. The article also provides a proprietary definition of a controller in a company distributing liquid fuels, filling a research gap in the literature. Practical Implications: The practical implications of this article indicate the need to further strengthen the role of controlling in fuel companies, as it plays a key role in ensuring safety, regulatory compliance, and the stability of operational processes. Thanks to their broad technological, logistical, and economic expertise, the controller significantly supports management in making rational decisions and is also responsible for ensuring the proper flow of information between all levels of the organization. Research findings demonstrate that proper implementation of controlling can not only improve economic efficiency but also enhance the safety of hazardous materials trade and minimize operational risks. Originality/Value: The originality of this article stems from the lack of publications in the scientific literature – both Polish and international – that clearly define the role of a controller in a company distributing liquid fuels. Based on literature and empirical research, the author formulates his own comprehensive definition of this role, taking into account its specificity, scope of competences, and the complexity of the tasks performed. The value of this article lies in both theoretical and practical dimensions. On the one hand, it integrates dispersed knowledge on controlling and the development of the controller’s function, and on the other, it provides tools, examples, and interpretations useful for managers, controllers, and practitioners in the fuel sector. This work provides a foundation for further research on controlling in energy companies, and the conclusions presented can be used in the design of management systems in entities involved in the trade of hazardous materials.