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Back to basics or ready for take-off? The tensions on the role of management controllers in the digital age

Author

Listed:
  • Florence Cavélius
  • Christoph Endenich
  • Adrian Zicari

Abstract

In the digital age, companies transform their overall business models but also all their corporate functions ? including the management control function. Management controllers ensure the dissemination of information for managerial decision-making but also advice managers at all corporate levels. Against this background, we analyze the tensions that arise in the digital age for the work and role of management controllers. Based on French field-study evidence, our study highlights that when faced with the Big Data phenomenon, management controllers need to heavily invest in data-collection and -reliability missions, leaving less time for advising managers and challenging operational business units. Nevertheless, if management controllers avoid getting locked into these more technical tasks and once they master Big Data and new tools, they can become actively involved in the digital transformation of their companies. Thus, they add value to the emerging mass of data by making sense of that data, reflecting on business opportunities and challenging operational units and top-management with their expert knowledge.

Suggested Citation

  • Florence Cavélius & Christoph Endenich & Adrian Zicari, 2020. "Back to basics or ready for take-off? The tensions on the role of management controllers in the digital age," ACCRA, Association francophone de comptabilité, vol. 26(2), pages 89-123.
    • Handle: RePEc:cai:accafc:cca_262_0089
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    Citations

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    Cited by:

    1. Su, Chi Wei & Yue, Peiwen & Hou, Xinmeng & Dördüncü, Hazar, 2023. "Sustainable development through digital innovation: A new era for natural resource extraction and trade," Resources Policy, Elsevier, vol. 85(PB).
    2. Broccardo, Laura & Zicari, Adrián & Jabeen, Fauzia & Bhatti, Zeeshan A., 2023. "How digitalization supports a sustainable business model: A literature review," Technological Forecasting and Social Change, Elsevier, vol. 187(C).
    3. Adriana Tiron-Tudor & Delia Deliu, 2021. "Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study," JRFM, MDPI, vol. 14(8), pages 1-26, August.

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