Controllerrollen i en digital kontext : En kvalitativ studie

Sammanfattning

Digitalization has transformed the controller role by reshaping work processes,competence requirements. Today, the role is characterized by increased complexity,where established role logics such as business partner, watchdog, and scorekeepercoexist. This study addresses a research gap concerning controllers’ own experiences ofchange and its implications for role identity. The purpose of this study is to develop adeeper understanding of how controllers experience and manage changes in their roleidentity as digitalization reshapes work processes and role expectations. The study istheoretically grounded in identity theory and role theory and adopts a qualitative researchapproach based on semi-structured interviews. The empirical material was analyzed usingreflexive thematic analysis. The findings show that the management accounting role ischaracterized by blurred boundaries and conflicting expectations, giving rise to roleambiguity and recurring identity-related tensions. Digitalization appears to reinforcethese tensions through increased data availability, changing work processes, and shiftingrequirements for analytical and communicative skills. The study contributes to a deeperunderstanding of how role identity is shaped and renegotiated in a digitalized workenvironment and highlights the importance of recognizing the identity-relatedimplications of organizational change.