One of the emerging discussions in the management control area has been the impact of digitisation. Sestino et al., (2020) asks for researchers to focus on the introduction of advanced technologies and how the information they provide can automate processes and validate actions. Kokina & Blanchette (2019) suggest that it remains to be seen how automation is changing the work of controllers and what roles these professionals are playing in the digital transformation. In this sense, the main objective of this master's final work is to answer the question "What is the impact of digitalisation on the processes of production and dissemination of information and on the role played by management control in OLI?". In order to better contextualise this issue, this study addresses the changes that have taken place in the management control function and analyses the role of business partner associated to the controller that has emerged in recent years. To answer the research question, the methodological options adopted were the case study and, to collect evidence, the interview. The company chosen to study how the use of new technologies and advanced tools is impacting management control was OLI. Three interviews were conducted with its Chief Financial Officer, Dr. Paulo Ribeiro. In addition to the fact that the literature does not yet reflect the consequences of the new vision of the management control function, taking into account the impact of digitalisation, there is still little research regarding the digitalisation practices of Portuguese companies. Thus, with the present work we intend to add the results of an empirical study of a Portuguese company considered innovative in the implementation of these technologies.
|Date of Award||16 Jul 2021|
- Universidade Católica Portuguesa
|Supervisor||José Miguel Oliveira (Supervisor)|
- Management control