The literature about roles of controllers has been growing in the last years, but research focused more on descriptions and labeling of these roles, and still not enough is known about the drivers of the different roles of controllers (Byrne and Pierce, 2007, Hartmann and Maas, 2011, Graham et al, 2012). Lately Hartman and Maas (2011) investigated quantitatively a link between controllers’ roles and uncertainty. By focusing on organizational context they developed previous research that ascribed explanatory power mainly to individual characteristics of controllers or ‘interplay’ with other organizational members (Sathe, 1983, Mouritsen, 1996, Pierce and O´Dea, 2003, de Loo, 2011). The current study also focuses on organizational context, in particular on different dimensions of organizational structure. However, it uses a case study method to provide an illustration based on a case company from a paper packaging industry of how different aspects of organizational structure can enable/constraint the ‘business partner’ role of controllers. The theoretical contribution is threefold. First, the study suggests ‘agency within constraints’ perspective to understand controllers’ roles, where organizational circumstances cannot be downplayed. Second, the study outlines a number of organizational enablers/constraints of the ‘business partner’ role of controllers. Third, it provides a sketch of a possible mechanism of an impact of the ‘business partner’ role on creating value in organizations.