What inspired you to create the ControllerFOCUS model?
Yanyong Thammatucharee: It started when I was working at Emerson Electric. I have seen increasing complaints, requests and demands from direct and indirect bosses, colleagues and third parties for results expected from accounting department. Sometimes accountants have to deal with sensitive issues such as processing a check for a terminated employee, uncovering conflict of interest, and bad practices from high ranking personnel sent from the head office or the regional office. All these cases lead me to a big question - "what is the job of a controller". In order to me successful in this career, a controller needs to be clear and have some strategies to counter with all these challenges.

In addition, in the working environment where engineers keep improving the efficiency of the production facilities, we can hardly see innovative ideas proposed from the accounting community. Many real examples have proved that we, accountants, have failed to adapt ourselves to the speed of change in the business world. We see Enron collapsed. We faced Asian financial crisis. Now we are facing with sub-prime crisis. Where is the responsibility of the accountant for the future of a company? Why the external auditor cannot give an effective warning to the shareholders and the world that a really big problem is going to happen.

I feel that there should be a new strategy that combined accounting knowledge and business sense together to cope with the unpredictable and unstable business world of tomorrow.

Who would you like to see reading your book?
Yanyong Thammatucharee: Firstly business people should read this book in order to understand what accountants are thinking and trying to achieve. Also they can consider what shall be done to make improvement to today’s business process so that we can eliminate the front and back offices by making it a one circular office - without border line.

Secondly, students who study business management, accounting and finance subjects should read this book to gain understanding of the changing roles of the future accountants.

Your accounting experiences have spanned over two decades, how valuable has the ControllerFOCUS model been in your own career?
Yanyong Thammatucharee: I believe the concept of ControllerFOCUS has helped me improve my performance at the above average level. This model helps me think differently from general accountants. It reminds me of what should be done in response to the specific situation within each individual company that I have worked for.

You highlight in The Effective Controller that a successful accounting department is key to the survival of a company, would you say a failure in the accounting department is usually the cause of failing business?
Yanyong Thammatucharee: Like other functions, the controller plays an important role within a company. However, he or she is in the position to see the future of a company either the bright or the dark trend. Controllers can help save the company if they can deliver their work as expected. Although companies failed from many reasons, many of them have weak accounting team.

What advice would you offer a graduate who wanted to become a Controller?
Yanyong Thammatucharee: My advice to a graduate who looks at the controller position in the future is "forget about what you have learned from accounting subjects, and rethink about the accounting work you are going to do from the eyes of a CEO".

Controller Actions in Crisis Management, the eighth chapter is written in a diary format, what led to the decision to do this?
Yanyong Thammatucharee: I intended to provide understanding of today’s accounting work and challenge that can happen in any companies so that readers can see how a controller may thinks and take actions on his or her work. It would make the first 7 chapters more understandable in a real world. I hope this innovative style would give a new look for an accounting book.