IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01907810.html
   My bibliography  Save this paper

L'Impact De La Digitalisation Sur Le Role Du Controleur De Gestion

Author

Listed:
  • Florence Cavelius

    (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

  • Christoph Endenich

    (LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

  • Adrian Zicari

    (ESSEC Business School)

Abstract

The digitization of the economic sphere is bound to transform the business models of the organizations radically. Through technological devices, with the Big Data Phenomenon, the emergence of new tools based on Artificial Intelligence, the development of the usage of Internet of Objects, the digitization leads equally the processus of the firm to be transformed. All the functions are bound to be impacted, particularly the Management Controller's. His role is at the same time to assure the dissemination of information inside the firm, but also to advice the managers. Through the framework of the Management Controller's roles, we put into light the tensions he is subject to. At a first place, the role of technician expert is reinforced, leading to a temporary recentralization of the function; but the Management Controller still has to play a major role, accompanying the operational people in putting in place new methods to manage the firm, recovering a an "augmented" business partner role.

Suggested Citation

  • Florence Cavelius & Christoph Endenich & Adrian Zicari, 2018. "L'Impact De La Digitalisation Sur Le Role Du Controleur De Gestion," Post-Print hal-01907810, HAL.
    • Handle: RePEc:hal:journl:hal-01907810
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907810
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01907810/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. François Meyssonnier & Frédéric Pourtier, 2006. "Les ERP changent-ils le contrôle de gestion ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 12(1), pages 45-64.
    2. Marc Bollecker & Patricia Niglis, 2009. "L'adhésion des responsables opérationnels aux systèmes de contrôle : une étude du rôle des contrôleurs de gestion," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 15(1), pages 133-157.
    3. Caroline Lambert & Samuel Sponem, 2012. "Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective," Post-Print halshs-00797205, HAL.
    4. Marc Bollecker, 2004. "Les mécanismes de contrôle dans un contexte de différenciation des systèmes d’information," Revue Finance Contrôle Stratégie, revues.org, vol. 7(4), pages 59-85, December.
    5. Caroline Lambert & Samuel Sponem, 2009. "La fonction contrôle de gestion : proposition d'une typologie," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 15(2), pages 113-144.
    6. Jérémy Morales & Caroline Virginie Lambert, 2013. "Dirty work and the construction of identity. An ethnographic study of management accounting practices," Post-Print hal-01097571, HAL.
    7. Armelle Godener & Marianela Fornerino, 2017. "Participation du manager au contrôle de gestion et performance managériale, une nouvelle approche," ACCRA, Association francophone de comptabilité, vol. 23(2), pages 85-110.
    8. Van der Stede, Wim, 2016. "Management accounting in context: industry, regulation and informatics," LSE Research Online Documents on Economics 65578, London School of Economics and Political Science, LSE Library.
    9. Khaldoon Al-Htaybat & Larissa von Alberti-Alhtaybat, 2017. "Big Data and corporate reporting: impacts and paradoxes," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 850-873, May.
    10. Timo Hyvonen, 2003. "Management Accounting And Information Systems: Erp Versus Bob," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 155-173.
    11. Caroline Lambert & Samuel Sponem, 2012. "Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective," European Accounting Review, Taylor & Francis Journals, vol. 21(3), pages 565-589, September.
    12. Armelle Godener & Marianela Fornerino, 2017. "Participation du manager au contrôle de gestion et performance managériale, une nouvelle approche," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 23(2), pages 85-110.
    13. Eve Chiapello & Hélène Löning & Véronique Malleret & Jérôme Méric & Daniel Michel & Yvon Pesqueux & Andreu Sole, 2003. "Le contrôle de gestion - Organisation et mise en oeuvre," Post-Print hal-00680084, HAL.
    14. Morales, Jérémy & Lambert, Caroline, 2013. "Dirty work and the construction of identity. An ethnographic study of management accounting practices," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 228-244.
    15. Marc Bollecker, 2002. "Le rôle des contrôleurs de gestion dans l'apprentissage organisationnel : une analyse de la phase de suivi des réalisations," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(2), pages 109-126.
    16. Caroline Lambert & Samuel Sponem, 2009. "La fonction contrôle de gestion : proposition d'une typologie," Post-Print halshs-00465673, HAL.
    17. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    18. Michela Arnaboldi & Cristiano Busco & Suresh Cuganesan, 2017. "Accounting, accountability, social media and big data: revolution or hype?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 762-776, May.
    19. Bollecker, M., 2001. "Les controleurs de gestion : des hommes de liaison?," Papers 2001-7, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Goretzki, Lukas & Messner, Martin, 2019. "Backstage and frontstage interactions in management accountants' identity work," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 1-20.
    2. Daff, Lyn & Parker, Lee D., 2021. "A conceptual model of accountants' communication inside not-for-profit organisations," The British Accounting Review, Elsevier, vol. 53(3).
    3. Lambert Jerman & Alaric Bourgoin, 2016. "L'identité négative de l'auditeur," Post-Print hal-01902594, HAL.
    4. Timur Pasch, 2019. "Strategy and innovation: the mediating role of management accountants and management accounting systems’ use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 213-246, July.
    5. repec:dau:papers:123456789/14570 is not listed on IDEAS
    6. Gautier Gond & Jérôme Méric, 2016. "L'émergence d'un contrôle de gestion sociale : d'une opportunité de gouvernance à un risque de gouvernance," Post-Print hal-01901095, HAL.
    7. Anass Mawadia & Philippe Chapellier & Ariel Eggrickx, 2016. "ERP et profil d’activités du contrôleur de gestion : une évolution par paliers ?," Post-Print hal-02012528, HAL.
    8. Wai Fong Chua, 2022. "Matters of concern and engaged research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4615-4627, December.
    9. Smith, Julia A. & England, Claire, 2019. "An ethnographic study of culture and performance in the UK lingerie industry," The British Accounting Review, Elsevier, vol. 51(3), pages 241-258.
    10. Mohamed Saeudy & Ali Meftah Gerged & Khaldoon Albitar, 2022. "Accounting Perspectives on The Business Value of Big Data During and Beyond The COVID-19 Pandemic," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 174-199, June.
    11. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
    12. Thomson, Kelly & Jones, Joanne, 2016. "Colonials in Camouflage: Metonymy, mimicry and the reproduction of the colonial order in the age of diversity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 58-75.
    13. Ben Khaled, Wafa & Gérard, Benoît & Farjaudon, Anne-Laure, 2022. "Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    14. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
    15. Lambert Jerman & Julien Raone, 2014. "Dompter La Verite Dans L'Organisation : La Subjectivation Comme Production De L'Animal Confessant," Post-Print hal-01899765, HAL.
    16. Robert Rieg, 2018. "Tasks, interaction and role perception of management accountants: evidence from Germany," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 183-220, August.
    17. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Post-Print hal-01901076, HAL.
    18. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
    19. Boniface Bampoky, 2018. "How to improve the management of the Senegalese public sector companies' performance? [Comment améliorer le pilotage de la performance des entreprises du secteur public sénégalais ?]," Post-Print hal-01907807, HAL.
    20. Hicham Sebti & Narjes Sassi & Benoît Gerard, 2017. "Performance des équipes temporaires: Analyse des interactions et de l'usage de la matérialité dans la construction de rôles," Post-Print hal-01907478, HAL.
    21. Ibrahim, Awad Elsayed Awad & Elamer, Ahmed A. & Ezat, Amr Nazieh, 2021. "The convergence of big data and accounting: innovative research opportunities," Technological Forecasting and Social Change, Elsevier, vol. 173(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01907810. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.