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The role of controllers in making sense of business intelligence data: Case Juuri partners

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School of Business | Bachelor's thesis

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en

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27

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This bachelor’s thesis examines on how managerial trust in accounting information is formed inside Business Intelligence (BI) environments and what role does the controlles have to play in interpreting BI-system gathered data. Using a qualitative single-case study of Juuri Partners, a Finnish private equity firm, the research draws one semi-structured interview with a Partner-level worker. These findings indicates that although BI systems produce accurate data and comprehensive information, excessive volumes of data can create “data overload”, making interpretation quite difficult. Therefore, controllers remain important part in translating data, creating managerial trust and helping BI tools with human judgement. The study contributes to management accounting literature by showing that human expertise does not replace but complements BI systems and high-lights the importance of interpretative work in decision-making process

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Vaivio, Juhani

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