Analyze the evolving role of accounting controllership by comparing two articles.

Analyze the evolving role of accounting controllership by comparing two articles: ‘The Developing Role of the Financial Controller: Evidence from the UK’. Journal of Applied Accounting Research: 13(1) pp.71-88 (2012), and ‘The Company ControllerJournal of Accountancy: 43(4), April 1927 pp.275-279.