Management Controllers in Digital Transformation

Extract

[...] Maisons du Monde has developed a highly differentiated economic model, which combines a unique ability to inspire customers with an industrialized process and an integrated approach to procurement. The Group is committed to capturing new trends and emerging styles in order to design original and affordable decorative and furniture items, presented in the form of staged settings in its stores, catalogs, and websites. The group wants to offer a unique and immersive shopping experience to its customers, regardless of their desires, style or budget. This expertise allows for high customer satisfaction rates and contributes to establishing the brand's reputation. [...]

[...] How does the evolution of information systems impact the management control and decision-making of companies? - Field survey, benchmark, return on hypotheses and operational recommendations CHAPTER II - FIELD SURVEY, BENCHMARK, RETURN ON HYPOTHESES Subchapter Choice of the method qualitative We have chosen to adopt a qualitative approach that allows us to mobilize various data collection techniques. Qualitative methods are characterized by their non-quantitative dimension, that istoto say by the absence of numerical data. The qualitative approach combines expressive or projective techniques, role-playing, creativity groups, ethnographic survey, interviews? [...]

[...] The first being related to the truthfulness. This aspect is of capital importance for our interviewees, as unverified raw data can pose a risk to reliability of information systems and especially for tracking investments. It is important to use database works for the management controllers questioned to homogenize, centralize data storage and restrict access to raw data, which are important steps to ensure high-quality data: (The multiplication of Power BI reports on identical topics can pose problems of analysis and data reliability. [...]

[...] At this stage, the management controller is close to the role of a digital expert. The other case is that of a company that, although it has not created a rupture and upheaval in its business processes, makes digitalization its strategy. It wants to redefine its business model from its digital processes. As a result, the company's management control is set up in an ultra-sophisticated and extremely efficient reporting system, which allows for very rapid access to results in subsidiaries or units geographically relocated. [...]

[...] Local management controllers depend on central management controllers and are under decentralized monitoring. These evolutions influence the recruitment of management controllers within the company, as well as the profiles of those who will have to be recruited within the teams. Knowledge of information systems becomes key. It must be recognized that the reliability of information systems is not very far from the role of business partner of the manager since companies need to give meaning and value to data. The management controllers interviewed appreciate their role as business partners of the operational and top management, and advise them in their decision-making processes. [...]