Journal article on Business Analytics Capabilities, Controller Roles, and Controlling Effectiveness in Management Accounting Research (MAR)

In their article “Controllership Effectiveness and Digitalization: Shedding Light on the Importance of Business Analytics Capabilities and the Business Partner Role,“ Xenia Börner, Martin Wiener, and Thomas Günther from TUD examine the impact of organizational business analytics capabilities (and corresponding resources) and the business partner role on the effectiveness of management control departments. The article has been published in the renowned journal Management Accounting Research, which is rated as an “A” journal (according to the VHB Ranking).

Based on the results of a survey of the largest 3,000 German firms, the authors show that the management-oriented, proactive business partner role of management control departments is crucial for realizing a positive relationship between business analytics capabilities and controllership effectiveness. Business analytics capabilities are tangible, intangible and human resources necessary for the implementation of business analytics in management control departments. However, in contrast, when departments still exercise their traditional scorekeeper role – with its primary focus on the maintenance of data and information systems within the firm – business analytics capabilities are less strongly associated with controllership effectiveness.

From a practitioner perspective, the research results can help motivate controllers to intensify their role as a business partner, which continues to be less practiced than the scorekeeper role, in order to combine their ongoing digitalization efforts with an increase in controllership effectiveness.

Link to the full article (open access)