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Auswirkungen der Digitalisierung auf das Controlling und die Rolle der Controller:innen

Author

Listed:
  • Dorow, Max
  • Hastenteufel, Jessica
  • Weber, Susanne Theresia

Abstract

This paper examines the megatrend of digitalization and the effects that selected technologies have on controlling and the role of the controller. This includes an overview of current controlling processes, the role of the controller and selected technology trends in digitalization. Therefore, the paper provides an overview of controlling processes, competences controllers need to have and the important technology drivers of digitalization. Based on this, we focus on how the Internet of Things, Big Data, Cloud Computing and Artificial Intelligence do and will impact different controlling processes (esp. planning, budgeting and forecasting, investment controlling, cost, performance and profit accounting, management reporting and business partnering), on the one hand, and the role of the controller, on the other hand.

Suggested Citation

  • Dorow, Max & Hastenteufel, Jessica & Weber, Susanne Theresia, 2023. "Auswirkungen der Digitalisierung auf das Controlling und die Rolle der Controller:innen," IU Discussion Papers - Business & Management 4 (Juni 2023), IU International University of Applied Sciences.
    • Handle: RePEc:zbw:iubhbm:4juni2023
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    References listed on IDEAS

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    More about this item

    Keywords

    digitalization; controlling; controlling processes; controller;
    All these keywords.

    JEL classification:

    • G39 - Financial Economics - - Corporate Finance and Governance - - - Other
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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