The influence of business intelligence on the controller’s role: a case study in a data driven organization

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dc.contributor Aalto University en
dc.contributor Aalto-yliopisto fi
dc.contributor.advisor Vaivio, Juhani N'sombo, Patricia Katri 2019-01-11T17:00:23Z 2019-01-11T17:00:23Z 2018
dc.description.abstract The business intelligence (BI) field is changing constantly and has accelerated in recent years. Companies need to have resources to react to the information from various sources. Thus, they need to find relevant tools to be able to get information from data faster than ever before to stay competitive. This is a challenging task in an environment where the amount of data and the various sources to pull the data are increasing constantly. To stay competitive, BI provides self-service platforms, which are not requiring the end user to have a deep understanding of the technical process that occurs behind the end user view. Controllers have throughout the history worked closely with the management team by providing finances of company’s prevailing situation. As analytics enables more versatile data to be exploited and the pressure for data-driven decision making has increased while the markets have become increasingly versatile, the controller’s role has expanded. New business analytics, which is tailored for end-user specific needs are capable of providing a large number of data and make analysis efficient and fast. All in all, controller’s role has changed from a number provider to a management advisor, and the new role has been referred as a business partner. Traditionally controller’s main tools have been Excel and PowerPoint, which are not capable of fulfilling the needs of today. Controllers have been validating data manually, which is very time-consuming and quite mechanical work. With modern analytics, they can make quickly the recurring monthly reports. Data analytics has been a help for traditional mechanical responsibilities and has brought certainty in decision-making. The business use of data analytics has been increasing rapidly amongst controllers. For the sake of accounting researchers and practitioners, it is important to recognize how the analytics has impacted the controller’s role in the organization and how it has changed the notion of accounting responsibilities. In this case-based research, I am aiming to describe the opportunities of business analytics on controller’s “modern” role. The research follows a comprehensive literature review and twelve semi-structured interviews with analytics experts and controllers of the case company. The collected qualitative data was analyzed as a thematic analysis. Findings of this research suggest that traditional tools like Excel and PowerPoint are not anymore fulfilling all the needs of a controller and the importance of analytics has increased significantly. en
dc.format.extent 69+3
dc.language.iso en en
dc.title The influence of business intelligence on the controller’s role: a case study in a data driven organization en
dc.type G2 Pro gradu, diplomityö fi Kauppakorkeakoulu fi School of Business en
dc.contributor.department Laskentatoimen laitos fi
dc.subject.keyword business intelligence en
dc.subject.keyword business analytics en
dc.subject.keyword controller en
dc.subject.keyword role change en
dc.subject.keyword management accounting en
dc.subject.keyword decision making en
dc.identifier.urn URN:NBN:fi:aalto-201901111076
dc.type.ontasot Master's thesis en
dc.type.ontasot Maisterin opinnäyte fi
dc.programme Accounting en
dc.location P1 I fi
local.aalto.electroniconly yes
local.aalto.openaccess no

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