Digital literacy comparison of controller types
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The aim of this study is to enhance understanding of digital literacy in the controllership profession and investigate differences between the controller types of business partner and corporate policeman. To answer the question “Do different controller types position themselves differently towards digitalization?” existing literature on digital literacy and digital skills are reviewed to operationalize these terms and form hypotheses. I hypothesize that there are differences in scoring tendencies between the two types. More specifically I expect that business partners are mostly focused on adopting information, interpretation, and communication skills while corporate policemen are more interested in technological skills. Using survey data from 50 controllers (and member of the VRC) I find that even though some general scoring tendencies are present, both controller types consider themselves to be digitally literature. In addition, I find significant evidence that business partners have higher interest in information and interpretation skills than corporate policeman and that technological skills are the least adopted by both types. This study contributes to existing literature by answering the call for more research about the effects of digitalization as well as providing practical insight useful for the VRC in their mission to enhance the value of the controller.
Faculteit der Managementwetenschappen