Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment

Marko Järvenpää, Zahirul Hoque, Toni Mättö and Antti Rautiainen

International Journal of Accounting Information Systems, 2023, vol. 50, issue C

Abstract: This study explores how an organization’s controllers (management accountants) give sense to the information provided by its business intelligence (BI) system, and thus shape the construction of information trust. A qualitative case study was conducted within a Finnish food manufacturing company, building on the notion of trust related to management accounting information and sensemaking theory. The study was informed through open-ended interviews and an examination of internal accounting and management reports. The authors found that the company used an integrated BI system that enabled the production of information in a timely and perceivably standardized manner. Controllers managed this accounting information and gave sense to it, helping deliver a shared understanding of the daily business situation. The findings show that controllers play a pivotal role in building information trust by giving sense to the information provided by the BI system.

Keywords: Business intelligence (BI); Controllers (management accountants); Trust; Sense-making; Accounting information (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000192

DOI: 10.1016/j.accinf.2023.100627

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