L’évolution des rôles du contrôleur de gestion à l’ère de la Business Intelligence
Bibliographic record
Abstract
Les nouvelles technologies transforment notre société, et par la même occasion, les rôles du contrôleur de gestion (CG). Cette recherche s’intéresse à la manière dont l’arrivée de la Business Intelligence (BI) impacte les rôles du CG. Elle repose sur une recherche-action couvrant une période de 18 mois durant laquelle une entreprise a mis en place un outil BI et commencé à l'utiliser. Nos résultats montrent que la BI constitue à la fois une opportunité et une menace pour le CG qui doit être proactif s’il souhaite maintenir ses rôles et sa place dans l’organisation. Ils montrent également le difficile équilibre à trouver entre un rôle de fiabilisation des données et un rôle de support à la prise de décision dans un contexte BI qui accélère la production d’information.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.010 | 0.020 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.000 | 0.001 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.002 | 0.004 |
| Scholarly communication | 0.012 | 0.010 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.002 | 0.003 |
| Insufficient payload (model declined to judge) | 0.009 | 0.002 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".