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

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  • Järvenpää, Marko
  • Hoque, Zahirul
  • Mättö, Toni
  • Rautiainen, Antti

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.

Suggested Citation

  • Järvenpää, Marko & Hoque, Zahirul & Mättö, Toni & Rautiainen, Antti, 2023. "Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    • Handle: RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000192
    DOI: 10.1016/j.accinf.2023.100627
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