{"id":"https://openalex.org/W4390427643","doi":"https://doi.org/10.1016/j.accinf.2023.100667","title":"Developing digital competencies of controllers: Evidence from the Netherlands","display_name":"Developing digital competencies of controllers: Evidence from the Netherlands","publication_year":2023,"publication_date":"2023-12-29","ids":{"openalex":"https://openalex.org/W4390427643","doi":"https://doi.org/10.1016/j.accinf.2023.100667"},"language":"en","primary_location":{"id":"doi:10.1016/j.accinf.2023.100667","doi":"https://doi.org/10.1016/j.accinf.2023.100667","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.accinf.2023.100667","pdf_url":null,"source":{"id":"https://openalex.org/S38901890","display_name":"International Journal of Accounting Information Systems","issn_l":"1467-0895","issn":["1467-0895","1873-4723"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting Information Systems","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.1016/j.accinf.2023.100667","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025383168","display_name":"Bert Steens","orcid":"https://orcid.org/0000-0002-2733-2983","observed_orcids":["https://orcid.org/0000-0002-2733-2983"]},"institutions":[{"id":"https://openalex.org/I865915315","display_name":"Vrije Universiteit Amsterdam","ror":"https://ror.org/008xxew50","country_code":"NL","type":"education","lineage":["https://openalex.org/I865915315"]}],"countries":["NL"],"is_corresponding":true,"raw_author_name":"Bert Steens","raw_affiliation_strings":["Department of Accounting, School of Business and Economics, Vrije Universiteit Amsterdam, De Boelelaan 1105, 1081 HV Amsterdam, the Netherlands"],"raw_orcid":"https://orcid.org/0000-0002-2733-2983","affiliations":[{"raw_affiliation_string":"Department of Accounting, School of Business and Economics, Vrije Universiteit Amsterdam, De Boelelaan 1105, 1081 HV Amsterdam, the Netherlands","institution_ids":["https://openalex.org/I865915315"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081291911","display_name":"Jan.M. Bots","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I870178186","display_name":"Nyenrode Business University","ror":"https://ror.org/018528593","country_code":"NL","type":"education","lineage":["https://openalex.org/I870178186"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"Jan Bots","raw_affiliation_strings":["Department of Accounting, Auditing & Control, Nyenrode Business Universiteit, P.O. Box 130, 3620 AC, Breukelen, the Netherlands"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Auditing & Control, Nyenrode Business Universiteit, P.O. Box 130, 3620 AC, Breukelen, the Netherlands","institution_ids":["https://openalex.org/I870178186"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5146917736","display_name":"Koen Derks","orcid":"https://orcid.org/0000-0002-5533-9349","observed_orcids":["https://orcid.org/0000-0002-5533-9349"]},"institutions":[{"id":"https://openalex.org/I870178186","display_name":"Nyenrode Business University","ror":"https://ror.org/018528593","country_code":"NL","type":"education","lineage":["https://openalex.org/I870178186"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"Koen Derks","raw_affiliation_strings":["Department of Accounting, Auditing & Control, Nyenrode Business Universiteit, P.O. Box 130, 3620 AC, Breukelen, the Netherlands"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Auditing & Control, Nyenrode Business Universiteit, P.O. Box 130, 3620 AC, Breukelen, the Netherlands","institution_ids":["https://openalex.org/I870178186"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5025383168"],"corresponding_institution_ids":["https://openalex.org/I865915315"],"apc_list":{"value":3800,"currency":"USD","value_usd":3800},"apc_paid":{"value":3800,"currency":"USD","value_usd":3800},"fwci":14.8624,"has_fulltext":false,"cited_by_count":45,"citation_normalized_percentile":{"value":0.99266006,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":100},"biblio":{"volume":"52","issue":null,"first_page":"100667","last_page":"100667"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.7455999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.7455999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.12300000339746475,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12338","display_name":"Digital literacy in education","score":0.05959999933838844,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digital-skills","display_name":"digital skills","score":0.9440000057220459},{"id":"https://openalex.org/keywords/controllers","display_name":"controllers","score":0.7319999933242798},{"id":"https://openalex.org/keywords/competency-theory","display_name":"competency theory","score":0.7239999771118164},{"id":"https://openalex.org/keywords/task-specific-knowledge","display_name":"task-specific knowledge","score":0.6809999942779541},{"id":"https://openalex.org/keywords/digital-technologies","display_name":"digital technologies","score":0.5989999771118164},{"id":"https://openalex.org/keywords/big-data","display_name":"big data","score":0.9200000166893005},{"id":"https://openalex.org/keywords/data-analytics","display_name":"data analytics","score":0.9229999780654907},{"id":"https://openalex.org/keywords/data-visualization","display_name":"data visualization","score":0.9419999718666077},{"id":"https://openalex.org/keywords/competency-expectations","display_name":"competency expectations","score":0.6349999904632568},{"id":"https://openalex.org/keywords/digital-skills-gap","display_name":"digital skills gap","score":0.3799999952316284}],"concepts":[{"id":"https://openalex.org/C178300618","wikidata":"https://www.wikidata.org/wiki/Q1898509","display_name":"Extant taxon","level":2,"score":0.7389937043190002},{"id":"https://openalex.org/C2780451532","wikidata":"https://www.wikidata.org/wiki/Q759676","display_name":"Task (project management)","level":2,"score":0.6633172035217285},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.61374831199646},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.5034405589103699},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4675254821777344},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4665408134460449},{"id":"https://openalex.org/C207267971","wikidata":"https://www.wikidata.org/wiki/Q120208","display_name":"Emerging technologies","level":2,"score":0.46413394808769226},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.44909578561782837},{"id":"https://openalex.org/C2781357168","wikidata":"https://www.wikidata.org/wiki/Q5276084","display_name":"Digital evidence","level":3,"score":0.43878284096717834},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3761114478111267},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.3547486662864685},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.13492432236671448},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0961599051952362},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0959801971912384},{"id":"https://openalex.org/C84418412","wikidata":"https://www.wikidata.org/wiki/Q3246940","display_name":"Digital forensics","level":2,"score":0.0781899094581604},{"id":"https://openalex.org/C201995342","wikidata":"https://www.wikidata.org/wiki/Q682496","display_name":"Systems engineering","level":1,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1016/j.accinf.2023.100667","doi":"https://doi.org/10.1016/j.accinf.2023.100667","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.accinf.2023.100667","pdf_url":null,"source":{"id":"https://openalex.org/S38901890","display_name":"International Journal of Accounting Information Systems","issn_l":"1467-0895","issn":["1467-0895","1873-4723"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting Information Systems","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.4148036","doi":"https://doi.org/10.2139/ssrn.4148036","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4148036","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:research.vu.nl:openaire/44642909-e8a5-485a-adc4-e41c5c9a5301","doi":null,"is_oa":true,"landing_page_url":"https://research.vu.nl/en/publications/44642909-e8a5-485a-adc4-e41c5c9a5301","pdf_url":null,"source":{"id":"https://openalex.org/S4306401107","display_name":"VU Research Portal","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I865915315","host_organization_name":"Vrije Universiteit Amsterdam","host_organization_lineage":["https://openalex.org/I865915315"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Steens, B, Bots, J & Derks, K 2024, 'Developing digital competencies of controllers : Evidence from the Netherlands', International Journal of Accounting Information Systems, vol. 52, 100667, pp. 1-23. https://doi.org/10.1016/j.accinf.2023.100667","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:eee:ijoais:v:52:y:2024:i:c:s1467089523000593","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1467089523000593","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:research.vu.nl:openaire_cris_publications/4ee4fbf7-71b5-4f60-b340-59d28a781163","doi":null,"is_oa":false,"landing_page_url":"https://research.vu.nl/en/publications/4ee4fbf7-71b5-4f60-b340-59d28a781163","pdf_url":null,"source":{"id":"https://openalex.org/S4306401107","display_name":"VU Research Portal","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I865915315","host_organization_name":"Vrije Universiteit Amsterdam","host_organization_lineage":["https://openalex.org/I865915315"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Steens , B , Bots , J & Derks , K 2023 ' Developing digital competencies of controllers: Evidence from the Netherlands ' SSRN e-library , pp. 1-56 . https://doi.org/10.2139/ssrn.4148036","raw_type":"workingPaper"}],"best_oa_location":{"id":"doi:10.1016/j.accinf.2023.100667","doi":"https://doi.org/10.1016/j.accinf.2023.100667","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.accinf.2023.100667","pdf_url":null,"source":{"id":"https://openalex.org/S38901890","display_name":"International Journal of Accounting Information Systems","issn_l":"1467-0895","issn":["1467-0895","1873-4723"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting Information Systems","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":93,"referenced_works":["https://openalex.org/W173487944","https://openalex.org/W362049612","https://openalex.org/W1494478541","https://openalex.org/W1503565411","https://openalex.org/W1566891538","https://openalex.org/W1966998110","https://openalex.org/W1967100576","https://openalex.org/W1967879658","https://openalex.org/W1969402947","https://openalex.org/W1973817450","https://openalex.org/W1974976722","https://openalex.org/W1976838079","https://openalex.org/W1980336668","https://openalex.org/W1991150698","https://openalex.org/W1997795611","https://openalex.org/W2003561495","https://openalex.org/W2017146523","https://openalex.org/W2021089563","https://openalex.org/W2023524008","https://openalex.org/W2025543856","https://openalex.org/W2033017050","https://openalex.org/W2037306679","https://openalex.org/W2043867338","https://openalex.org/W2051145484","https://openalex.org/W2056373564","https://openalex.org/W2076587863","https://openalex.org/W2099467161","https://openalex.org/W2117253505","https://openalex.org/W2117744296","https://openalex.org/W2129614445","https://openalex.org/W2129979568","https://openalex.org/W2131566901","https://openalex.org/W2146006411","https://openalex.org/W2148444576","https://openalex.org/W2153632479","https://openalex.org/W2157497215","https://openalex.org/W2170660620","https://openalex.org/W2183589517","https://openalex.org/W2235181795","https://openalex.org/W2364357913","https://openalex.org/W2474480736","https://openalex.org/W2518152464","https://openalex.org/W2586031856","https://openalex.org/W2604418039","https://openalex.org/W2604599489","https://openalex.org/W2622186323","https://openalex.org/W2622621570","https://openalex.org/W2784865195","https://openalex.org/W2797543619","https://openalex.org/W2799871057","https://openalex.org/W2890336011","https://openalex.org/W2896078941","https://openalex.org/W2897177363","https://openalex.org/W2900728025","https://openalex.org/W2901250428","https://openalex.org/W2905249762","https://openalex.org/W2906250136","https://openalex.org/W2918929586","https://openalex.org/W2920993540","https://openalex.org/W2941219861","https://openalex.org/W2948237974","https://openalex.org/W2948671989","https://openalex.org/W2949620845","https://openalex.org/W2954524360","https://openalex.org/W2960616218","https://openalex.org/W2963101048","https://openalex.org/W2985921739","https://openalex.org/W2987513977","https://openalex.org/W2989587521","https://openalex.org/W3000527373","https://openalex.org/W3001016458","https://openalex.org/W3004260998","https://openalex.org/W3005869272","https://openalex.org/W3009963810","https://openalex.org/W3019864246","https://openalex.org/W3020477368","https://openalex.org/W3029034863","https://openalex.org/W3042519627","https://openalex.org/W3084186075","https://openalex.org/W3091779368","https://openalex.org/W3110858484","https://openalex.org/W3122214705","https://openalex.org/W3123807607","https://openalex.org/W3130127167","https://openalex.org/W3173787540","https://openalex.org/W3186154587","https://openalex.org/W3196094721","https://openalex.org/W4211177544","https://openalex.org/W4235328403","https://openalex.org/W4236360706","https://openalex.org/W4400907212","https://openalex.org/W6922359574","https://openalex.org/W6960052631"],"related_works":["https://openalex.org/W2979556740","https://openalex.org/W3118262640","https://openalex.org/W3158034747","https://openalex.org/W4285279290","https://openalex.org/W7070203277","https://openalex.org/W4365397156","https://openalex.org/W7045951180","https://openalex.org/W3005528791","https://openalex.org/W7071802134","https://openalex.org/W2987513977"],"abstract_inverted_index":{"Prior":[0],"research":[1,51],"foresees":[2],"that":[3,17,67,80,103],"advancing":[4],"digital":[5,123,138],"technologies":[6,26,66,102],"call":[7],"for":[8,64,100,127,145],"increasing":[9,22],"competency":[10,47,74,86,97,110,124],"levels":[11,75,125],"of":[12,24,36,39,54,83],"controllers.":[13,61],"Competency":[14],"theory":[15],"predicts":[16],"achieving":[18],"this":[19],"will":[20],"require":[21],"knowledge":[23,72,93,143],"these":[25,40],"and":[27,49,73,79,108,140],"the":[28,37,84,105,121],"ability":[29],"to":[30,134],"task-specifically":[31],"use":[32],"it.":[33],"Empirical":[34],"evidence":[35,131],"recognition":[38],"necessary":[41],"conditions":[42],"is":[43],"missing.":[44],"Drawing":[45],"on":[46,52,136],"literature":[48],"extant":[50],"influences":[53],"nine":[55],"technologies,":[56],"we":[57],"survey":[58],"453":[59],"senior":[60],"We":[62],"find":[63],"all":[65],"they":[68],"perceive":[69],"their":[70,81,117,137],"current":[71,92,96,107],"lower":[76],"than":[77],"required":[78,85,126],"expectations":[82,118],"growth":[87],"correlate":[88],"positively":[89],"with":[90],"perceived":[91],"at":[94],"any":[95],"level,":[98],"even":[99],"task-specific":[101,142],"have":[104],"highest":[106],"future":[109,122],"scores":[111],"(big":[112],"data,":[113],"analytics,":[114],"visualization).":[115],"However,":[116],"may":[119],"underestimate":[120],"staying":[128],"relevant.":[129],"Our":[130],"urges":[132],"controllers":[133],"work":[135],"competencies":[139],"put":[141],"first":[144],"each":[146],"new":[147],"competency.":[148]},"counts_by_year":[{"year":2026,"cited_by_count":21},{"year":2025,"cited_by_count":16},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2023-12-30T00:00:00"}
