Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment

2023

This study explores how an organization’s controllers (management accountants) give sense to the information provided by its business intelligence (BI) system, and thus shape the construction of information trust. A qualitative case study was conducted within a Finnish food manufacturing company, building on the notion of trust related to management accounting information and sensemaking theory. The study was informed through open-ended interviews and an examination of internal accounting and management reports. The authors found that the company used an integrated BI system that enabled the production of information in a timely and perceivably standardized manner. Controllers managed this …