是否一定要拥有财务会计背景的人士才能担任管理控制师工作？| Can the job of controller only be taken by people with background in financial accounting?

        不！在德语国家，有很多企业内部的管理控制师并非是财务会计出身，而是具有不同的背景，比如技术、采购或销售等等。许多企业认为，没有财务会计背景的管理控制师更容易摆脱大多数财务会计人员单纯关注财务数字的习惯。 非财背景的管控师被认为更容易贴近业务和市场，关注数字背后的业务流程和企业战略。目前在中国，已经有越来越多的企业，特别是大型企业，开始偏向于招聘培养非财务会计背景的管理控制师。

No! In German-speaking countries, many controllers in business do not have financial accounting background but come from non-financial disciplines, such as technology, purchasing or sales etc. Many companies believe that controllers with non-financial background are more likely to get rid of the habit of most financial accountants who simply pay attention to financial figures. Controllers with a non-financial background are believed to have it easier to be close to business and market, and to pay more attention to the business activities and business strategy behind the financial figures. Nowadays in China, there are more and more companies, especially large business groups, which  have started to favor controller candidates without financial accounting background in recruiting and development process.