Controllership / Accounting Management — M5

ACCOUN.CONTROLLFE4C.M5

M5M5 — Senior Directorhigh0.90approvedglobalv1

Controllership / Accounting Management — leads the corporate accounting function responsible for general ledger integrity, month-end/year-end close, financial statement preparation under US GAAP, internal controls, and audit support. Distinct from FP&A (forward-looking planning/forecasting), Tax (compliance/provision), and Treasury (cash/liquidity); this focus owns the accuracy and timeliness of the accounting record itself and the people and controls that produce it.

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Level

M5 · M5 — Senior Director · 12–18 yrs

Function · Focus

Accounting · Controllership / Accounting Management

Market pay (median)

$188k ($148k–$240k)

Pay basis

function-anchored · wide bars

Focus — Controllership / Accounting Management

Material PAY and SKILL differential vs the function baseline.

Responsibilities by level

What this person actually does at each level on the management track — escalating scope, not one generic blob. Your level is highlighted.

Supervises a team of staff and senior accountants performing journal entries, account reconciliations, and supporting schedules during month-end close
Reviews workpapers prepared by junior staff, spotting errors in journal entries and reconciliation differences before they post to the general ledger
Owns the close calendar for the assigned ledger area, ensuring AP, AR, and GL tasks hit their daily deadlines
Mentors junior staff accountants and clerks on US GAAP application and routine reconciliation procedures
Ensures compliance with established accounting standards and internal control procedures for the unit's day-to-day operations

Leads a skilled accounting team and junior supervisors, owning tactical outcomes for the full month-end and year-end close cycle
Handles complex US GAAP areas such as ASC 606 (revenue recognition) and ASC 842 (leases) for the team's transactions, resolving judgments within known accounting factors
Reviews and monitors execution of established accounting procedures across AP, AR, and general ledger, enforcing consistency in reconciliations and close tasks
Coordinates cross-functionally with FP&A, AP, and Treasury to gather inputs and reconcile intercompany and accrual balances on schedule
Supports internal and external audit preparation, reviewing account information, supporting schedules, and audit selections for the team's scope

Manages the accounting department's general ledger, accounts payable, and accounts receivable operations, owning both operational outcomes and the departmental budget
Oversees the full month-end and year-end close, reviewing journal entries, account reconciliations, and supporting schedules across diverse account areas
Evaluates recurring accounting issues and reconciliation trends to develop and redesign close and control procedures that reduce cycle time
Prepares and reviews financial statements in accordance with GAAP and translates results into insights for finance leadership
Designs and maintains internal controls to safeguard company assets and serves as primary contact for internal and external auditors

Manages multiple accounting sections (GL, AP, AR, technical accounting) and aligns close and reporting processes with broader business objectives
Establishes accounting policies for complex transactions — revenue, leases, share-based compensation, and impairments — where errors could jeopardize reporting integrity
Owns fraud prevention and risk management across the accounting function, strengthening the internal control environment and SOX readiness
Engages senior finance leaders on accounting strategy, providing guidance to FP&A and consulting on transactions with potential accounting impact
Maintains an adequate system of accounting records and oversees timely, accurate periodic financial reporting across the consolidated entity

M5this profile

Directs the corporate accounting function through department managers, with decisions impacting overall division or company operations
Leads enterprise financial reporting including timely and accurate monthly results compliant with US GAAP and SEC reporting requirements
Serves as the technical accounting decision maker for the company, defining methods and positions for complex org-wide accounting matters
Owns all aspects of external reporting processes including Form 10-Ks, 10-Qs, and earnings releases, and oversees corporate governance, SOX compliance, and ESG reporting
Influences executives and major external stakeholders (auditors, regulators) on accounting policy and risk management

Level guidelines

The universal leveling rubric applied to this function — how scope, complexity, collaboration, and experience step up across levels.

Level	Knowledge & Application	Complexity & Problem Solving	Collaboration & Interaction	Typical Degree & Years
M1	Functional expert in US GAAP and reconciliation practices with some leadership exposure; applies established accounting procedures to supervise a unit's daily close and reconciliation work.	Limited scope; resolves routine reconciliation discrepancies and journal entry errors using established practices.	Daily interactions with accounting staff and peer supervisors to keep close tasks on track.	Functional accounting expertise (typically 5+ yrs) with first-line supervisory responsibility.
M2	Applies deeper technical knowledge including ASC 606 and ASC 842 to guide skilled accountants; makes judgments within known accounting factors.	Resolves complex but defined accounting issues across the close cycle, exercising judgment within established frameworks.	Cross-functional cooperation with FP&A, AP, Treasury, and auditors on shared close and audit deliverables.	7–9+ yrs including technical accounting specialist and team leadership roles, exceeding the first-line supervisory tenure of M1.
M3	Applies broad accounting and GAAP knowledge to manage a department, evaluating diverse issues and reconciliation trends.	Addresses diverse accounting and process issues; evaluates trends to redesign close and control procedures.	Leads the accounting team and serves as primary liaison to auditors and finance partners; translates data for leadership.	9–11+ yrs managing accounting professionals and departmental budgets.
M4	Applies strategic accounting policy knowledge across multiple sections, aligning technical positions with business objectives.	Solves strategic and complex technical accounting matters where errors could jeopardize reporting integrity and business activities.	Engages senior finance leaders on accounting strategy and advises FP&A and deal teams on transaction accounting.	12–15+ yrs leading complex, multi-team accounting organizations.
M5	Defines enterprise accounting methods and serves as the company's technical accounting authority across all reporting and compliance domains.	Resolves complex org-wide accounting and reporting issues; defines methods and policies with business-wide implications.	Influences executives, auditors, and regulators on key accounting, governance, and external reporting matters.	15+ yrs including second-level management and corporate accounting strategy.

Skills

Focus-specific skills the role applies — the relevance layer beyond the occupational base.

US GAAP: Applies the non-negotiable foundation of accounting frameworks for preparing financial statements in accordance with generally accepted accounting principles.
ASC 606 (Revenue Recognition): Applies the technical accounting standard for revenue recognition, a complex US GAAP area requiring judgment on contract terms and performance obligations.
ASC 842 (Leases): Applies the technical accounting standard for lease accounting, a complex US GAAP area governing right-of-use assets and lease liabilities.
Technical accounting for complex transactions: Accounts for M&A, equity compensation, share-based compensation, goodwill, intangible assets, and asset impairments.
SEC regulations & SOX: Applies knowledge of U.S. Securities and Exchange Commission regulations and the Sarbanes-Oxley Act required for public company reporting and compliance.
Internal controls design: Creates internal control procedures and reduces risk through compliance, regulatory reporting, and safeguarding of company assets.
Advanced Excel: Uses Excel-specific techniques daily including pivot tables, INDEX-MATCH, Power Query, and SUMIFS-driven flux files.
Financial statement analysis: Prepares, examines, and analyzes financial reports for accuracy, completeness, and conformance to accounting standards.
Month-end/year-end close management: Orchestrates and manages the close calendar across the accounting team to meet reporting deadlines.
Account reconciliation: Reviews accounts for discrepancies and reconciles differences across the general ledger and subledgers.
Data interpretation & advisory: Translates complex financial data into clear insights for leadership and non-financial stakeholders.
AI-powered financial analytics: Uses AI tools to interpret complex financial datasets faster and surface anomalies during close and analysis.
Data governance & cybersecurity awareness: Ensures sensitive financial information remains secure across accounting systems and reporting workflows.
ESG reporting: Oversees the preparation and disclosure of environmental, social, and governance reporting alongside financial results.
SAP: Uses this tool/technology effectively during the delivery of day-to-day tasks.
Oracle NetSuite: Uses this tool/technology effectively during the delivery of day-to-day tasks.
Workday: Uses this tool/technology effectively during the delivery of day-to-day tasks.
QuickBooks Enterprise: Uses this tool/technology effectively during the delivery of day-to-day tasks.
BlackLine: Uses this tool/technology effectively during the delivery of day-to-day tasks.
FloQast: Uses this tool/technology effectively during the delivery of day-to-day tasks.
Trintech Financial Close Suite: Uses this tool/technology effectively during the delivery of day-to-day tasks.
Infor: Uses this tool/technology effectively during the delivery of day-to-day tasks.
Workiva: Uses this tool/technology effectively during the delivery of day-to-day tasks.
Tipalti: Uses this tool/technology effectively during the delivery of day-to-day tasks.
Coupa: Uses this tool/technology effectively during the delivery of day-to-day tasks.
Avalara: Uses this tool/technology effectively during the delivery of day-to-day tasks.
Power BI: Uses this tool/technology effectively during the delivery of day-to-day tasks.
Looker: Uses this tool/technology effectively during the delivery of day-to-day tasks.
Microsoft Excel: Uses this tool/technology effectively during the delivery of day-to-day tasks.

Provenance

The evidence base behind this profile — every layer is sourced; quality is scored by an adversarial review panel (1–5; passes at ≥4 on the minimum dimension).

Level differentiation4.5Focus specificity5.0Concreteness4.5Factual accuracy4.5Real-world coverage4.5

7 sources

Level — M5 — Senior Director

Leads multiple functions or a large department; drives multi-year strategy.

Scope: Multiple functions or a large department
Autonomy: Owns multi-year strategy for the area
Complexity: Org-level trade-offs and investment
Impact: Multi-function results
Decision rights: Owns investment and org design across functions
Leadership: Leads directors and managers
Typical experience: 12–18 yrs

Adjacent roles

Nearest roles by structural coordinates (level + taxonomy). Distance 0 → 1; each carries its 3-state match band. How coordinates work → · Compare side-by-side →

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ACCOUN.COSTACCOE37A.P5

Cost Accounting — P5

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General Accounting — P5

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