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

Nicolas Berland and Christian Moinard
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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

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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.

Keywords: big data; performance des entreprises (search for similar items in EconPapers)
Date: 2020
New Economics Papers: this item is included in nep-big
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Published in Annales des Mines - Enjeux Numériques, 2020, 12

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