Data Science has been one of the most used buzzwords on corporate agendas in recent years and with it, a new professional, the data scientist, has entered the organizational stage. Surprisingly, Management Accounting literature has not investigated the role of data scientists and their interactions with management accountants so far. Via a qualitative case study, we strive to establish a more nuanced and clearer understanding of the concrete tasks carried out by these organizational players and shed light on the interactions with management accountants.
In this paper, chapter 2 presents MA frameworks that combine both the IIS and the MA domains. We further give an overview of tasks that have been historically attributed to management accountants. Subsequently, these tasks are contrasted to those ascribed to the new professional actor, i.e. the data scientist. In this context, we present the research questions of this paper, that aim at closing significant research gaps in this area. Afterwards, method theories are introduced that enable the creation of a theoretical framework. Within chapter 3, the research method and case background are presented, so that the research questions can be analyzed in chapter 4 and, afterwards, discussed in chapter 5. Moreover, in this section a general outlook for the MA domain is given. Finally, the limitations of this study are stated and suggestions for further research are presented in chapter 6.
Inhaltsverzeichnis (Table of Contents)
- INTRODUCTION
- THEORETICAL DEVELOPMENT
- Domain Theory
- Uniting Management Accounting and Information Systems Frameworks
- Evolving Role of Management Accountants
- Contested Business Partner Ecosystem
- Ambivalent Impact of Information Systems on Management Accountants
- Emergence of Data Scientists
- Research Questions
- Method Theory
- Katz & Kahn (1978): A Theory of Organizational Roles
- Lado et al. (1997): A Classification of Interactions
- Theoretical Framework
- Domain Theory
- RESEARCH METHOD AND CASE BACKGROUND
- Research Design
- Data Collection
- Data Analysis
- Case Company
- EMPIRICAL DATA AND ANALYSIS
- Role of Data Scientists within the Case Company
- Uncertain and High Expectations towards Data Scientists
- Perceived and Occupied Roles of Data Scientists
- Interactions between Data Scientists and Management Accountants
- Task Monopolies of both Professions
- Syncretic Interaction through Transfer of Data Science Models
- Competitive Attitudes Triggered by Top Management
- Collaborative Teamwork Resulting from low Role Ambiguity
- Role of Data Scientists within the Case Company
- CONCLUDING DISCUSSION
- Data Scientists as a New Breed of Business Partner
- Versatile Interactions Highly Influenced by Top Management
- Outlook for Management Accounting
- LIMITATIONS AND FURTHER RESEARCH
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
The primary objective of this thesis is to investigate the emerging role of data scientists within organizations and their interactions with management accountants. The study aims to gain a nuanced understanding of the tasks performed by data scientists and how they interact with management accountants, particularly in the context of Business Intelligence & Analytics (BI&A) systems.
- The evolving role of management accountants in the face of advancing information systems
- The emergence of data scientists as a new breed of business partner within organizations
- The interplay of tasks and interactions between data scientists and management accountants
- The impact of BI&A systems on the management accountant's domain and the changing organizational landscape
- The influence of top management on the interactions and role shaping between data scientists and management accountants
Zusammenfassung der Kapitel (Chapter Summaries)
- Introduction: This chapter provides an overview of the research context, highlighting the increasing importance of information systems and BI&A systems within organizations. It also discusses the contrasting views on the impact of these advancements on management accounting, emphasizing the potential challenges and opportunities for the profession.
- Theoretical Development: This chapter presents a comprehensive theoretical framework for understanding the relationship between management accounting, information systems, and data science. It draws upon relevant frameworks and theories to define key concepts and establish a basis for analyzing the role of data scientists and their interactions with management accountants.
- Research Method and Case Background: This chapter details the research design, data collection and analysis methods, and provides a detailed description of the case company, InsurCo. The chapter explains the selection of this particular case and the rationale for the research approach.
- Empirical Data and Analysis: This chapter presents the empirical findings of the study, focusing on the role of data scientists within InsurCo and their interactions with management accountants. It analyzes the tasks performed by data scientists, their perceived and occupied roles, and the dynamics of their interactions with management accountants.
Schlüsselwörter (Keywords)
The primary keywords and focus topics of this thesis include: Business Intelligence & Analytics (BI&A), Business Partner, Data Scientist, Information Systems, Interaction, Jurisdictional Competition, Management Accounting, Role.
- Quote paper
- Christoph Beis (Author), Andreas Friedrich (Author), 2019, The Data Scientist. A cuckoo in the Management Accountant's nest?, Munich, GRIN Verlag, https://www.grin.com/document/1268615
