# Developing digital competencies of controllers: Evidence from the Netherlands

> Research article (International Journal of Accounting Information Systems, 2023) · cited 19× · AI/ML

**Wikidata**: [openalex:W4390427643](https://www.wikidata.org/wiki/openalex:W4390427643)  
**Source**: https://4ort.xyz/entity/developing-digital-competencies-of-controllers-evidence-from-the-netherlands