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The controlling profession in the digital age: Understanding the impact of digitisation on the controller's job roles, skills and competences
International Journal of Accounting Information Systems ( IF 5.111 ) Pub Date : 2019-12-01 , DOI: 10.1016/j.accinf.2019.100432
Thuy Duong Oesterreich , Frank Teuteberg , Frank Bensberg , Gandalf Buscher

•The controller of the future combines skills of a business partner and data scientist.•“Data science” and IT skills are expected to be the controller's major skills areas.•In practice, traditional tasks still constitute a major part of the controller's daily work.•In practice, no evidence can be found that underlines the necessity of data science skills.•An explanatory model is proposed to enhance the understanding toward these findings.

中文翻译:

数字时代的控制职业:了解数字化对控制者的工作角色,技能和能力的影响

•未来的控制者结合了业务合作伙伴和数据科学家的技能。•“数据科学”和IT技能有望成为控制者的主要技能领域。•实际上,传统任务仍然构成控制者日常工作的主要部分。•在实践中,找不到能证明数据科学技能必要性的证据。•提出了一种解释模型来增强对这些发现的理解。
更新日期:2019-12-01
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