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Developing digital competencies of controllers: Evidence from the Netherlands
International Journal of Accounting Information Systems ( IF 5.111 ) Pub Date : 2023-12-29 , DOI: 10.1016/j.accinf.2023.100667
Bert Steens , Jan Bots , Koen Derks

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.

中文翻译:

发展控制人员的数字能力:来自荷兰的证据

先前的研究预测,先进的数字技术需要提高控制器的能力水平。能力理论预测,实现这一目标将需要增加对这些技术的了解以及针对具体任务使用这些技术的能力。缺乏承认这些必要条件的经验证据。根据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,他们认为自己当前的知识和能力水平低于要求,并且他们对所需能力增长的期望与任何当前能力水平下的感知当前知识呈正相关,即使对于具有最高当前和能力的特定任务技术也是如此。未来的能力分数(大数据、分析、可视化)。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者努力提高他们的数字能力,并将针对每项新能力的特定任务知识放在首位。
更新日期:2023-12-29
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