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

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2023-09-01 DOI:10.1016/j.accinf.2023.100627

Marko Järvenpää , Zahirul Hoque , Toni Mättö , Antti Rautiainen

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引用次数: 0

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.

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在商业智能环境中，控制者在管理感知和信息信任建设中的作用

本研究探讨了一个组织的控制者（管理会计师）如何理解其商业智能系统提供的信息，从而塑造信息信任的构建。在与管理会计信息和感觉制造理论相关的信任概念的基础上，在芬兰一家食品制造公司内进行了定性案例研究。这项研究是通过不限成员名额的访谈以及对内部会计和管理报告的审查进行的。作者发现，该公司使用了一个集成的BI系统，能够以及时和可感知的标准化方式生成信息。财务主管管理这些会计信息并使其有意义，有助于实现对日常业务情况的共同理解。研究结果表明，控制器通过感知BI系统提供的信息，在建立信息信任方面发挥着关键作用。

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.