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

Florence Cavélius, Christoph Endenich and Adrian Zicari

ACCRA, 2020, vol. 26, issue 2, 89-123

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.

Keywords: role of management controllers; management accountant; digital age; Big Data; business partner; digitization; 5 V (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (3)

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