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

本研究探讨了组织的控制者（管理会计师）如何理解其商业智能 (BI) 系统提供的信息，从而塑造信息信任的构建。基于与管理会计信息和意义建构理论相关的信任概念，在一家芬兰食品制造公司内进行了定性案例研究。该研究是通过开放式访谈和对内部会计和管理报告的检查来了解的。作者发现，该公司使用了一个集成的 BI 系统，能够以一种及时且可感知的标准化方式生成信息。控制者管理这些会计信息并赋予其意义，有助于达成对日常业务情况的共同理解。