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.
Table of Contents
1. INTRODUCTION
2. THEORETICAL DEVELOPMENT
2.1. Domain Theory
2.1.1. Uniting Management Accounting and Information Systems Frameworks
2.1.2. Evolving Role of Management Accountants
2.1.3. Contested Business Partner Ecosystem
2.1.4. Ambivalent Impact of Information Systems on Management Accountants
2.1.5. Emergence of Data Scientists
2.1.6. Research Questions
2.2. Method Theory
2.2.1. Katz & Kahn (1978): A Theory of Organizational Roles
2.2.2. Lado et al. (1997): A Classification of Interactions
2.2.3. Theoretical Framework
3. RESEARCH METHOD AND CASE BACKGROUND
3.1. Research Design
3.2. Data Collection
3.3. Data Analysis
3.4. Case Company
4. EMPIRICAL DATA AND ANALYSIS
4.1. Role of Data Scientists within the Case Company
4.1.1. Uncertain and High Expectations towards Data Scientists
4.1.2. Perceived and Occupied Roles of Data Scientists
4.2. Interactions between Data Scientists and Management Accountants
4.2.1. Task Monopolies of both Professions
4.2.2. Syncretic Interaction through Transfer of Data Science Models
4.2.3. Competitive Attitudes Triggered by Top Management
4.2.4. Collaborative Teamwork Resulting from low Role Ambiguity
5. CONCLUDING DISCUSSION
5.1. Data Scientists as a New Breed of Business Partner
5.2. Versatile Interactions Highly Influenced by Top Management
5.3. Outlook for Management Accounting
6. LIMITATIONS AND FURTHER RESEARCH
Objectives and Research Themes
This master thesis investigates the role of data scientists in the corporate environment and their interaction with management accountants. The central research question explores whether data scientists perform traditional management accounting tasks and how inter-professional dynamics—ranging from competition to collaboration—shape the modern business partner ecosystem in organizations undergoing digital transformation.
- The emergence of the "data scientist" as a new professional role within corporate management.
- Empirical analysis of task overlaps between management accountants and data scientists.
- The impact of top management and digital systems (BI&A) on professional jurisdictional competition.
- Social-psychological investigation of role expectations and organizational interaction patterns.
Excerpt from the Book
4.2.2. Syncretic Interaction through Transfer of Data Science Models
Syncretic behavior is characterized not only by high competition but also by high collaboration. Data scientists and management accountants compete for the generation of insights at InsurCo. In the previous section, we were able to illustrate that DS teams have established a monopoly related to the BI&A systems. However, this monopoly is undermined by the limited business know-how of the youngest DS department, as illustrated above. Top management tries to counterbalance these shortcomings through the establishment of working groups to support data scientists. We argue that this constitutes a syncretic environment since the involved parties are on their own insight generation experts but at the same time have to collaborate in order to enable data scientists. It is in these instances that especially management accountants take on a strong validation role due to their industry and task expertise and, thus, are able to ensure a higher quality through an iteration of the results with the DS team. These findings are in line with the role of an ‘informed skeptic’ that McKinney Jr et al. (2017) perceive as crucial. According to them, management accountants shall take on a critical stance to prevent the use of BI&A systems as answer machines (Burchell et al., 1980).
Summary of Chapters
1. INTRODUCTION: Discusses the advancement of business intelligence and analytics systems and identifies the research gap regarding the impact of data scientists on management accounting practices.
2. THEORETICAL DEVELOPMENT: Reviews existing literature on management accounting, information systems, and organizational role theory (Katz & Kahn) to establish a conceptual framework for the study.
3. RESEARCH METHOD AND CASE BACKGROUND: Details the qualitative case study design conducted at "InsurCo" and explains the methodology for data collection and analysis.
4. EMPIRICAL DATA AND ANALYSIS: Presents the findings regarding the roles of data scientists and the nuanced interactions between them and management accountants within the case organization.
5. CONCLUDING DISCUSSION: Synthesizes the empirical findings to conclude that data scientists act as a "new breed" of business partner and influence the future direction of the management accounting profession.
6. LIMITATIONS AND FURTHER RESEARCH: Reflects on the study's constraints and provides suggestions for future academic exploration in the field of inter-professional organizational dynamics.
Keywords
Business Intelligence & Analytics, Business Partner, Data Scientist, Information Systems, Interaction, Jurisdictional Competition, Management Accounting, Role, Digital Transformation, Organizational Roles, Performance Measurement, Decision Support, Professional Identity, Case Study, InsurCo.
Frequently Asked Questions
What is the fundamental focus of this thesis?
The work investigates the introduction of data scientists into the corporate organizational structure and examines how this new professional group interacts with traditional management accountants.
What are the central thematic fields of this work?
Key fields include the evolution of management accounting, the rise of Data Science within the BI&A context, organizational role theory, and the management of professional boundaries.
What is the primary goal or research question?
The primary goals are to determine the role of the data scientist within the accounting context and to empirically analyze the nature of the interactions (conflict vs. collaboration/syncretism) between them and management accountants.
Which scientific methods are utilized?
The authors employ a qualitative case study approach, conducting semi-structured interviews and thematic content analysis based on the organizational role theory developed by Katz & Kahn (1978) and the interaction classification by Lado et al. (1997).
What topics are covered in the main section?
The main part covers the role ambiguity of data scientists, task monopolies regarding systems and reporting, and the influence of top management on current power dynamics.
Which keywords characterize this professional study?
The study is characterized by terms like Business Intelligence & Analytics, Business Partner, Data Scientist, Jurisdictional Competition, and Role.
How does the case company "InsurCo" influence the findings?
The study identifies the insurance industry as highly administrative and strictly regulated, which necessitates specific data handling and compliance measures that frame the interaction between IT, MA, and DS departments.
Does the thesis confirm that data scientists are "cuckoos" in the management accountant's nest?
The authors conclude that data scientists indeed occupy core management accounting tasks and are emerging as a new breed of business partner, often successfully leveraging top management support to challenge the traditional role and informational tactics of management accountants.
- 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
