Working Time and the Controller

Proceedings of The ‏International Conference on New Trends in Management, Business, and Economics

Year: 2021


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Working Time and the Controller

Zoltán Musinszki, Gábor Mélypataki, and Noémi Hajdú



This article seeks to reveal whether the labour regulations of a given Member State are applicable to a specific group of employees working as controllers and whether the working time regulations, which have been part of international law since the early 20th century, can still be respected.

A cross-sectional study of employers’ expectations of controllers was carried out based on three data collections, which took place in January 2019, January 2020 and May 2020. The structure of the job advertisements was used as a basis for defining the criteria to be examined, and the tasks, expectations and requirements were analysed. In the case of controllers, flexibility and co-operation are among the most important competences to be expected, in addition to the required precision.

It follows from the above that working time rules show a high correlation with competencies. This is particularly true in the context of the fact that the most important job duties required by employers are always linked to time periods. These tasks require more skill, attention and time from the controller at a given moment in time than general work. As the job of a controller falls somewhere between the typical and atypical forms of work in terms of working time use, semi-flexible working hours might be a solution. We believe that the lessons of our study may also be applied to other jobs. The special work schedules and working time rules that have become common during the Coronavirus pandemic further increase the topicality of this matter.

Keywords: controller, decision support, COVID-19, working time, atypical work.