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

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.