In the digital age, companies are transforming their business models but also their support function, including the management control function. Management controllers ensure the dissemination of decision-making information, but also advise managers at all levels of the company. In light of this context, we analyze the tensions that arise in the digital age on the work and role of management controllers. Based on an empirical study in the French context, our study highlights that in the presence of the Big Data phenomenon, management controllers have to invest massively in data collection and in missions of control, reliability and relevance of data, which leaves them less time to advise and challenge operational managers. Nevertheless, if financial controllers avoid being locked into these more technical tasks, and when they master Big Data and new tools, they are actively involved in the digital transformation of their companies. Thus, they add value to the mass data coming into the organization, making sense of the data, highlighting business opportunities and challenging the operational staff with their expert knowledge.
CAVELIUS, F., ENDENICH, C. et ZICARI, A. (2020). Back to Basics or Ready for Take Off? The Tensions on the Role of Management Controllers in the Digital Age. Accounting Auditing Control, 26(2), pp. 89-123.