Which personnel is typically not involved in the purchasing of materials?

In the context of purchasing materials, the role of the credit controller is generally focused on managing accounts receivable and ensuring that customers pay their debts on time. Their responsibilities revolve around credit management, cash flow, and working with customer accounts, rather than being directly involved in the procurement process of materials.

On the other hand, the accountant typically manages financial records and ensures that transactions related to purchasing are accurately recorded, which may include monitoring budgets and ensuring that expenditures align with financial planning. The stores manager is involved in inventory management and oversees stock levels, making them crucial for determining when to purchase materials based on inventory turnover rates. The purchasing manager, obviously, plays a direct role in the procurement process, as they are responsible for sourcing suppliers and negotiating prices for materials needed by the organization. Thus, among the personnel listed, the credit controller's focus does not extend to the purchasing of materials, making this choice align with the question's requirement.