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Digitalization of the Controlling System in Theory and Practice Using the Example of the ARTS Group

In: The Digitalization of Management Accounting

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  • Ingo Cassack

Abstract

The evolution of digital technologies has a major impact on the traditional environment of finance and controlling. Starting from a general classification of the terms digitalization and controlling systems, a consolidation and critical analysis of the various subsystems is carried out. The theoretical presentation considers the controlling tasks (including operational and strategic), the controlling organization (structural and process organization) and the relevant controlling instruments under the influence of digitization. The subsystems presented are then illustrated by relevant practical examples from the ARTS Group.

Suggested Citation

  • Ingo Cassack, 2023. "Digitalization of the Controlling System in Theory and Practice Using the Example of the ARTS Group," Springer Books, in: Imke Keimer & Ulrich Egle (ed.), The Digitalization of Management Accounting, chapter 14, pages 217-229, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-41524-2_14
    DOI: 10.1007/978-3-658-41524-2_14
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