Purpose -The purpose of this paper is to study the work roles undertaken by financial controllers. The literature suggests a recent transformation, with the role of the finance professional making a significant shift from "score-keeper" to a "value-added" business partner. The paper suggests that the role has undergone a more complex change and combines elements from both of these descriptions. Design/methodology/approach -The methodological approach starts by analysing job specifications of financial controller vacancies. Using survey data, it then establishes what tasks they now do. Finally, it uses interviews to understand whether financial controllers believe that they could add more value to the organisation and if any barriers exist preventing the transformation of the role. Findings -The findings suggest that the role of financial controller has not transformed in recent years, but has instead enlarged, incorporating more "forward-looking" elements, which are concerned with the management of the whole business. These developments have not replaced the "traditional" tasks such as reporting and control, but are supplementary to them. The research also indicates that financial controllers believe that the role should be expanded and that they could add more value, but are constrained by external pressures.Research limitations/implications -The authors acknowledge that this paper does not consider the contingent factors which shape the individual role within different types and sizes of business, but nevertheless it discusses many of the characteristics associated with the complex role. Originality/value -This paper has implications for finance and accounting managers working in business, the accounting bodies and those involved in accounting education.

This paper solicits the views of students in order to assess the goals and effectiveness of the teaching of ethics in undergraduate Accounting programmes. Using a survey and interviews, the opinions of second-year undergraduate students at a UK university were obtained. Their perception of the aims and importance of ethics and their preferred means of teaching delivery are established. The results appear to show that students regard ethics teaching as being important to them and that a stand-alone ethics course is preferred to integrated teaching across the curriculum. In particular, students describe the benefits of a compartmentalised approach to their learning with ethics 'all in one place'. Possible reasons for students' choices are given and discussed and, from the level of importance attributed to ethics learning, it is concluded that ethics should be treated as part of a wider employability agenda for students, to help them in their future careers.

For clubs qualifying for the UEFA Europa League, participation generates a series of tensions. Football's European governing body, UEFA, has provided generous financial rewards for those clubs, but with qualification comes additional pressures on playing squads which are often less able to deal with the performative demands of an extra competition, as they generally possess fewer financial resources compared with teams that regularly gain UEFA Champions League qualification. This paper evaluates these conflicting tensions.The study takes a detailed quantitative analysis of the associated costs and benefits for four Premier League clubs that have repeatedly participated in the Europa League over an eight seasons. The analysis demonstrates a positive financial benefit of participation, but this is only significant if the club progresses to the later stages of the competition and has a robust playing squad. Participation may also have further less tangible benefits.This research fills a gap in a lack of analysis based on reliable empirical data as to the impact of participation in this competition on clubs.

This paper investigates whether student engagement is influenced by the use of specific nudges to direct behaviours to achieve a desired outcome. Evidence already exists that the use of nudges may have a positive effect in the wider population, although little prior research has demonstrated if there are potential benefits in the 'choice architecture,' or design, of such educational tools. Using student cohorts studying core undergraduate accounting modules at United Kingdom and New Zealand universities, a number of measures of engagement, such as attendance and student opinions on the efficacy of certain nudges were investigated.The results do not appear to show a significant improvement in student engagement, although a closer examination of the evidence suggests that this is likely to be a consequence of the type of nudge used and the way that an individual student relates to the message that the academic is trying to convey.Despite no significant results, this paper is still able to provide a contribution to the important area of student engagement and nudge research. The lack of response may be interesting to others to build upon in this under-researched area.

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