Developing digital competencies of controllers: Evidence from the Netherlands

Prior research foresees that advancing digital technologies call for increasing competency levels of controllers. Competency theory predicts that achieving this will require increasing knowledge of these technologies and the ability to task-specifically use it. Empirical evidence of the recognition of these necessary conditions is missing. Drawing on competency literature and extant research on influences of nine technologies, we survey 453 senior controllers. We find for all technologies that they perceive their current knowledge and competency levels lower than required and that their expect... Mehr ...

Verfasser: Steens, Bert
Bots, Jan
Derks, Koen
Dokumenttyp: workingPaper
Erscheinungsdatum: 2023
Verlag/Hrsg.: SSRN e-library
Schlagwörter: digital competencies / controller / management accountant / knowledge / digital technologies / /dk/atira/pure/keywords/vu_research_profiles/connected_world / name=Connected World / /dk/atira/pure/sustainabledevelopmentgoals/quality_education / name=SDG 4 - Quality Education
Sprache: Englisch
Permalink: https://search.fid-benelux.de/Record/base-26843879
Datenquelle: BASE; Originalkatalog
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Link(s) : https://research.vu.nl/en/publications/4ee4fbf7-71b5-4f60-b340-59d28a781163