Developing digital competencies of controllers: Evidence from the Netherlands

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2023-12-29 DOI:10.1016/j.accinf.2023.100667
Bert Steens , Jan Bots , Koen Derks
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Abstract

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 expectations of the required competency growth correlate positively with perceived current knowledge at any current competency level, even for task-specific technologies that have the highest current and future competency scores (big data, analytics, visualization). However, their expectations may underestimate the future digital competency levels required for staying relevant. Our evidence urges controllers to work on their digital competencies and put task-specific knowledge first for each new competency.

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培养控制人员的数字能力:来自荷兰的证据
先前的研究预见到,数字技术的发展要求提高控制人员的能力水平。根据能力理论的预测,要实现这一目标,就必须增加对这些技术的了解,并具备针对具体任务使用这些技术的能力。但目前还缺乏对这些必要条件的认识的经验证据。借鉴胜任能力文献和对九种技术影响的现有研究,我们对 453 名高级控制员进行了调查。我们发现,对于所有技术,他们都认为自己当前的知识和能力水平低于要求,而且他们对所需能力增长的期望与当前任何能力水平下的当前知识呈正相关,即使对于当前和未来能力得分最高的特定任务技术(大数据、分析、可视化)也是如此。然而,他们的期望可能低估了保持相关性所需的未来数字能力水平。我们的证据敦促控制人员努力提高他们的数字化能力,并将每项新能力的特定任务知识放在首位。
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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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