Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "10885"
  #_source: array:26 [
    "id" => "10885"
    "slug" => "back-to-basics-or-ready-for-take-off-the-tensions-on-the-role-of-management-controllers-in-the-digital-age"
    "yearMonth" => "2020-05"
    "year" => "2020"
    "title" => "Back to Basics or Ready for Take Off? The Tensions on the Role of Management Controllers in the Digital Age"
    "description" => "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. <i>Accounting Auditing Control</i>, 26(2), pp. 89-123."
    "authors" => array:3 [
      0 => array:3 [
        "name" => "CAVELIUS Florence"
        "bid" => "B00020219"
        "slug" => "cavelius-florence"
      ]
      1 => array:3 [
        "name" => "ENDENICH Christoph"
        "bid" => "B00683003"
        "slug" => "endenich-christoph"
      ]
      2 => array:3 [
        "name" => "ZICARI Adrian"
        "bid" => "B00265409"
        "slug" => "zicari-adrian"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:6 [
      0 => "Rôle du contrôleur de gestion"
      1 => "ère du digital"
      2 => "big data"
      3 => "business partner"
      4 => "digitalisation"
      5 => "5V"
    ]
    "updatedAt" => "2023-05-25 12:36:27"
    "publicationUrl" => "https://www.cairn.info/revue-comptabilite-controle-audit-2020-2-page-89.htm"
    "publicationInfo" => array:3 [
      "pages" => "89-123"
      "volume" => "26"
      "number" => "2"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "À l’ère du digital, les entreprises transforment leur business models mais aussi leur fonction support, incluant la fonction contrôle de gestion. Les contrôleurs de gestion assurent la diffusion de l’information de prise de décisions, mais aussi conseillent les managers à tous les niveaux dans l’entreprise. À la lumière de ce contexte, nous analysons les tensions qui surviennent à l’ère du digital, sur le travail et le rôle des contrôleurs de gestion. Basée sur une étude empirique dans le contexte français, notre étude met en évidence qu’en présence du phénomène de Big Data, les contrôleurs de gestion doivent massivement investir dans la collecte de données et dans des missions de contrôle, de fiabilité et pertinence des données, ce qui leur laisse moins de temps pour conseiller et challenger les managers opérationnels. Néanmoins, si les contrôleurs de gestion évitent de rester enfermés dans ces tâches plus techniques, et lorsqu’ils maîtrisent le Big Data et les nouveaux outils, ils sont activement impliqués dans la transformation digitale de leurs entreprises. Ainsi, ils ajoutent de la valeur à ces données de masse qui arrivent dans l’organisation, en donnant du sens aux données, mettant en évidence des opportunités de business et challengeant les opérationnels grâce à leur connaissance d’expert."
      "en" => "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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-21T17:21:43.000Z"
    "docTitle" => "Back to Basics or Ready for Take Off? The Tensions on the Role of Management Controllers in the Digital Age"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/cavelius-florence">CAVELIUS Florence</a>, <a href="/cv/endenich-christoph">ENDENICH Christoph</a>, <a href="/cv/zicari-adrian">ZICARI Adrian</a>"
    "docDescription" => "<span class="document-property-authors">CAVELIUS Florence, ENDENICH Christoph, ZICARI Adrian</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2020</span>"
    "keywordList" => "<a href="#">Rôle du contrôleur de gestion</a>, <a href="#">ère du digital</a>, <a href="#">big data</a>, <a href="#">business partner</a>, <a href="#">digitalisation</a>, <a href="#">5V</a>"
    "docPreview" => "<b>Back to Basics or Ready for Take Off? The Tensions on the Role of Management Controllers in the Digital Age</b><br><span>2020-05 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://www.cairn.info/revue-comptabilite-controle-audit-2020-2-page-89.htm" target="_blank">Back to Basics or Ready for Take Off? The Tensions on the Role of Management Controllers in the Digital Age</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.695239
  +"parent": null
}