Shauna has three subordinates that report to her. They include the treasurer, the controller, and the vice president for financial management. In the context of the role of a financial manager, Shauna is the _____ of his organization.

A financial controller represents the accounting head of a company. The function of a controller is to supervise and direct other accountants of the accounting department with respect to timely and accurate preparation of financial statements. Such an individual reports to the chief financial officer (CFO) of the company.

Treasurer on the other hand, takes custody of or a trustee to business revenues and management of cash flows and raising of capital for projects. Such an individual interacts with shareholders, bankers and providers of finance on behalf of the company and reports to the chief executive officer.

In some companies, the vice president might serve as the chief financial officer but usually the chief financial officer ranks higher in many companies and the vice president reports to CFO.

The chief financial officer reports to the company's chief executive officer i.e CEO. Such a person is responsible for financial planning, risk management as well as financial reporting function.