A controller can refer to different things depending on the context. In finance, a controller is an individual who has responsibility for all accounting-related activities within a company, including high-level accounting, managerial accounting, and finance activities
. The controller manages accounting records and is responsible for the production of financial reports
. In computing, a controller is a hardware device or a software program that manages or directs the flow of data between two entities
. In general, a controller can be thought of as something or someone that interfaces between two systems and manages or directs the flow of data
