Management controllers: Roles, capacities, and individual performance at work-An exploratory study of mobilized capacities[Contrôleurs de gestion et performance individuelle au travail : Une étude exploratoire des capacités mobilisées]

The literature indicates that management controllers play diverse and multifaceted roles. The objective of this work is to distill an abundant body of literature by identifying the capacities that management controllers mobilize in fulfilling these roles, and by determining which dimensions of individual performance at work (IPW) these capacities are associated with. To achieve this objective, we conducted a focus group and fourteen semi-structured individual interviews. Data analysis, performed using IRaMuTeQ software and thematic analysis, made it possible to identify three areas of capabilities: "Accounting applications," "support," and "adaptability." Our findings demonstrate that these capacity areas align with the three dimensions of IPW. We therefore suggest that these three identified areas of capabilities (the "three A's") can be harnessed to assess the IPW of management controllers.