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Intelligence artificielle et contrôle de gestion : un rapport aux chiffres revisité et des enjeux organisationnels

Abstract : The coming of all forms of technology called “cognitive computing” (AI, big data, etc.) could upend current assessments of corporate performance. More than a new way to analyze performance thanks to new indicators, this technology is leading to a new relation to statistical data while also bringing along risks. To avoid the dangers of algorithmic black-box models and respond to issues of interpretability, occupations (mainly, that of comptrollers) and organizations must undergo a transformation. Since “numbers” are conventions (i.e., social constructs), any change in the ways of producing them implies changing the social systems on which they act.
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https://hal.archives-ouvertes.fr/hal-03114008
Contributor : Christine Okret-Manville <>
Submitted on : Monday, January 18, 2021 - 5:03:29 PM
Last modification on : Thursday, January 21, 2021 - 3:29:37 AM

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Nicolas Berland, Christian Moinard. Intelligence artificielle et contrôle de gestion : un rapport aux chiffres revisité et des enjeux organisationnels. Annales des Mines - Enjeux Numériques, 2020. ⟨hal-03114008⟩

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