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The three topic areas--supply chain management, the use of performance measures in executive compensation, and business unit controller incentives--address challenges that AICPA members face in managing their companies on a day-to-day basis. In larger corporations, such as the ones covered in this research, it's typically held that if the business unit controller is in a direct reporting relationship with the head of the business unit, there will be a closer alignment between the two. After holding a series of positions with increasing responsibility, including nine years with their internal audit department, Darling was appointed business unit controller in 2001. |
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