Career Mirror -- by Mark Sproxton

The window-view of the peaceful-looking Bow River serves as a nice contrast to the pace of this Computalog office. Inside, the phone seemingly never stops ringing, people continually poke their heads through the door, and emails arrive by the dozen. With price of oil and gas soaring, money for drilling and wireline logging flows like lemonade at 30 above.

For Len Gambles, Computalog's Senior Controller, the current market creates an extremely complex situation. Gambles must provide the information others in this international oilfield service company need to make further business decisions. "Right now my job is pretty interesting," he said. "It isn't just numbers. It's business decisions. We're trying to grow this company (which) means evaluating business opportunities such as expansion in new markets or through acquisitions."

In Computalog's case, with yearly revenues of many millions of dollars, the information and analysis Gambles and his accounting staff provide have huge implications. "I do a lot of analysis of results. I'm looking for explanations about 'why's this' or 'why's that.'"

Also charged with reporting to the company president daily, those heady decisions are made a long way from the Len Gambles of high school and university. At that time, he knew he was interested in business, but was unsure where to focus even after enrolling in the University of Calgary's commerce program. "I wasn't much of a salesperson, and I wasn't one for marketing," he said. "At the time there seemed to be a big CA (chartered accountant) push." The rest is history.

Gambles completed his degree and then the required schooling and testing to become certified as a CA. Beginning his career as an auditor -- auditing in a public firm is required before becoming a CA -- Gambles decided to change paths. Working in New Zealand, Gambles knew he wanted out of auditing. He took a temporary job offer with Computalog and eventually moved to his current position.

"You need to be able to look at the big picture, and when you have to, be able to drill down and be detail oriented," he explained of a controller pre-requisite. "The most important skill is to have an analytical view, to look at numbers and financial statements and determine concerns and issues." The time spent auditing gives CAs an advantage over the other designation of accountants -- Certified General Accountants (CGAs), or Certified Management Accountants (CMAs) -- Gambles believes. The time spent examining and certifying accounts allows CAs the ability to provide an analysis of general, and not just specific, results, he said.

Gambles' day consists of constant phone and electronic contact with divisional controllers in Edmonton and Fort Worth, accountants at Computalog branches around the world, operations managers and dealing with the numbers and analysis of a host of other projects. Providing details on taxes and for shareholders also makes the list. "There could be any number of small issues that hit you throughout the day."

While the Calgarian is able to take most weekends off, he does average 10 to 11 hours a day in the office during the week. Some controllers will work similar hours seven days a week, he added. And he must also be at work at month's end. "It's hard to string together any prolonged absence," Gambles explained. "Along with growth is a substantial commitment in hours."

But the ever-changing challenges and requests keep him motivated. "No day is typical. You get a lot going at once. It's business decisions, personnel decisions and human resource issues." These abilities to deal with a multitude of complex issues, over and above numbers, mean there will always be a demand for controllers and skilled CAs, Gambles said, provided they continue with a willingness to learn.

"Do not underestimate the knowledge you'll get outside of accounting. This job is about business, making business decisions. Accounting is a tool to get you there. There are other tools."