L'IMPACT DE LA DIGITALISATION SUR LE ROLE DU CONTROLEUR DE GESTION

Florence Cavelius, Christoph Endenich and Adrian Zicari
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Florence Cavelius: CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre
Christoph Endenich: LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique
Adrian Zicari: ESSEC Business School

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Abstract: The digitization of the economic sphere is bound to transform the business models of the organizations radically. Through technological devices, with the Big Data Phenomenon, the emergence of new tools based on Artificial Intelligence, the development of the usage of Internet of Objects, the digitization leads equally the processus of the firm to be transformed. All the functions are bound to be impacted, particularly the Management Controller's. His role is at the same time to assure the dissemination of information inside the firm, but also to advice the managers. Through the framework of the Management Controller's roles, we put into light the tensions he is subject to. At a first place, the role of technician expert is reinforced, leading to a temporary recentralization of the function; but the Management Controller still has to play a major role, accompanying the operational people in putting in place new methods to manage the firm, recovering a an "augmented" business partner role.

Keywords: management controller’s power; management controller’s role; business partner; management controller’s activities; digitization; 5 V; pouvoir du contrôleur de gestion; digitalisation; rôle du contrôleur de gestion; activités du contrôleur de gestion (search for similar items in EconPapers)
Date: 2018-05-16
New Economics Papers: this item is included in nep-big
Note: View the original document on HAL open archive server: https://hal.science/hal-01907810
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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