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: Artikel
Erscheinungsdatum: 2024
Reihe/Periodikum: Steens , B , Bots , J & Derks , K 2024 , ' Developing digital competencies of controllers : Evidence from the Netherlands ' , International Journal of Accounting Information Systems , vol. 52 , 100667 , pp. 1-23 . https://doi.org/10.1016/j.accinf.2023.100667
Schlagwörter: Controller / Digital competencies / Digital technologies / Knowledge / Management accountant
Sprache: Englisch
Permalink: https://search.fid-benelux.de/Record/base-27230981
Datenquelle: BASE; Originalkatalog
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Link(s) : https://research.vu.nl/en/publications/44642909-e8a5-485a-adc4-e41c5c9a5301