A Controller’s Role in Influencing Managerial Decision-Making in a Business Intelligence Environment

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School of Business | Bachelor's thesis
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Date

2024

Department

Laskentatoimen laitos

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Mcode

Degree programme

Laskentatoimi

Language

en

Pages

26 + 10

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Abstract

In an era where new technologies are constantly shaping organizations, understanding the implications of business intelligence on the controller’s role is increasingly relevant. By providing valuable insights to managers, financial controllers influence not only decision-making but also the broader dynamics of organizational performance. This thesis examines the controller’s ability to influence managerial decision-making in a business intelligence environment. The study was conducted as qualitative research with three interviews serving as the primary source of data. The purpose of this study was to determine whether theoretical arguments align with the empirical findings of this study. The key findings of the study show that business intelligence systems increasingly shift the controller’s focus from traditional roles as processors of numerical data to data-analysts and hence improve their ability to give valuable insight. Furthermore, their skills to influence managerial decision-making have improved. The findings emphasize that the controller's role remains significant in both operational and strategic business contexts, with its relevance largely depending on the specific role of the controller. In addition, business intelligence systems have a stabilising effect on management accounting, rather than enforcing any significant change.

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Thesis advisor

Vaivio, Juhani

Keywords

business intelligence, decision-making, financial controller, management

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https://urn.fi/URN:NBN:fi:aalto-202501191369

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[kand] Kauppakorkeakoulu / BIZ