Key points / questions:• How does the strategy gets aligned by a controller in practice?• Does the controller have an important role in aligning strategy?• Controllers must be involved with aligning strategy. Is this statement true?• How do controllers currently align strategy and which hurdles do they find along the way?• Which tools do controllers use or could they use to gain strategic alignment?The goal of this research is to find out how controllers align strategy in, based on strategic alignment from theoretical perspective. By doing either questionnaires and/or a focus group interview with controllers, insights should be gained on how a controller currently is involved in strategic alignment and what issues they face by aligning the strategy. (further explained in the methodology chapter)The data gathered by the questionnaires and/or focus group interviews should lead to a maturity model on how mature the role of a controller is in aligning strategy. Which will then lead to recommendations on how a controller could gain maturity on strategic alignment within the organization / or departments by using certain tools.Areas from theoretical perspective contain: Strategic Management, Management Control, Accouting Information Systems (AIS).The thesis will contain three story lines:1 Theoretical (existing knowledge and tools for controllers on how to create and gain strategic alignment)2 Empirical (which maturity stages does a controller have to gain strategic alignment, TBD)3 Analytical, with similarities, gaps and recommendations to minimize these gaps and how a controller could gain maturity on strategic alignment. The problem is addressed from empirical perspective, some controllers might face more difficulties in gaining strategic alignment than others. The research should give a controller more insight on how to create or gain strategic alignment by using tools and models that are available from theoretical perspective combined with the outcomes given by controllers from the focus group interview and/or questionnaires.This research will visualize and explain in detail the process/steps a controller could undertake from a maturity model perspective. This maturity model shows/explains in each stage of maturity the impact of the controller on gaining strategic alignment.A maturity model on strategic alignment combined with the role of a controller could help the controller to have a better awareness. The awareness of impact on gaining strategic alignment and which theoretical tools the controller could use in different maturity stages of the process. How is this strategic alignment problem described from a theoretical perspective?How is this strategic alignment problem described from an empirical perspective? What is the GAP and what could be the recommendations to gain maturity on strategic alignment? Core concepts from the thinking lines: Core concepts from theoretical perspective:- Strategic alignment (organizational science)-
