Practical Comptrollership Textbook

• Main Author: Backus, John Robert
• Other Authors: Duke, James R.
• Language: en_US
• Published: Monterey, California: U.S. Naval Postgraduate School 2012
• Online Access: http://hdl.handle.net/10945/22425

Legal and regulatory changes have made the 1981 edition of the Practical Comptrollership Course (PCC) Textbook obsolete. A new PCC Textbook was drafted under the hypothesis that it could be rewritten to improve the future performance of the military comptroller better than the 1981 edition. The hypothesis was tested by having a comptroller, a senior officer, an accounting professional, and several auditors compare the new PCC Textbook with the 1981 version, and their paradigms for comptrollership to determine if the new PCC Textbook might prepare comptrollers better. Research revealed that some characteristics of the new PCC Textbook were more likely to improve future comptrollership. Further, the research revealed differences in expectations between the accounting professional and the senior officer. Suggestions for improved research methods and salient topics for further research are offered. The new PCC Textbook is appended to the thesis