From ensuring balance sheet integrity to balance sheet optimization, the Controller is no longer solely focused on making sure the numbers stack up. That is a given, and their role has now evolved into a forward-looking chief value extractor, driving technological change, good governance, and a bias for action on future revenue streams and investment returns. Accounts receivable and the underlying processes impact a number of the company’s key financial statements: balance sheet—debtors number, statement of cashflows, and income statement (profit and loss account).