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Intelligence artificielle et contrôle de gestion : un rapport aux chiffres revisité et des enjeux organisationnels

Author

Listed:
  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Christian Moinard

    (Audencia Recherche - Audencia Business School)

Abstract

The coming of all forms of technology called "cognitive computing" (AI, big data, etc.) could upend current assessments of corporate performance. More than a new way to analyze performance thanks to new indicators, this technology is leading to a new relation to statistical data while also bringing along risks. To avoid the dangers of algorithmic black-box models and respond to issues of interpretability, occupations (mainly, that of comptrollers) and organizations must undergo a transformation. Since "numbers" are conventions (i.e., social constructs), any change in the ways of producing them implies changing the social systems on which they act.

Suggested Citation

  • Nicolas Berland & Christian Moinard, 2020. "Intelligence artificielle et contrôle de gestion : un rapport aux chiffres revisité et des enjeux organisationnels," Post-Print hal-03114008, HAL.
    • Handle: RePEc:hal:journl:hal-03114008
    Note: View the original document on HAL open archive server: https://hal.science/hal-03114008
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    References listed on IDEAS

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    1. François Meyssonnier & Frédéric Pourtier, 2005. "Les ERP changent-ils le contrôle de gestion ?," Post-Print halshs-00581245, HAL.
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    Keywords

    big data; performance des entreprises;

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