Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment

This study explores how an organization’s controllers (management accountants) give sense to the information provided by its business intelligence (BI) system, and thus shape construction of trust. A qualitative case was conducted within a Finnish food manufacturing company, building on notion trust related management accounting sensemaking theory. The informed through open-ended interviews examination internal reports. authors found that company used integrated BI system enabled production in timely perceivably standardized manner. Controllers managed this gave it, helping deliver shared understanding daily situation. findings show play pivotal role giving system.