Die Controller-Rollen im Wandel (2025 – 2030) Entwicklung und zukünftige Relevanz in großen österreichischen Unternehmen

Abstract

The role of controllers is undergoing a profound transformation. Global crises, technological advances such as automation, business intelligence, and artificial intelligence, as well as increasing demands for sustainability, are fundamentally reshaping the traditional understanding of controlling. Instead of focusing solely on number crunching, a strategically oriented and technology-driven role is moving to the forefront. The objective of this thesis is to identify the roles currently relevant in Austria’s top 500 companies and to analyze their expected development up to 2030. To answer this question, a multi-stage research approach was applied. A systematic literature review in the Scopus database identified 30 role profiles discussed in international research. This foundation was validated and expanded through six semi-structured expert interviews with academics and practitioners. Building on this, a quantitative online survey was conducted among controlling professionals and executives, ensuring broad industry and company coverage. The findings show that in 2025 the “Business Partner” represents the central key role. Controllers are increasingly acting as sparring partners for management, shaping decisions and providing strategic impulses. At the same time, traditional reporting functions such as “Reporter” and “Information Provider” remain relevant, particularly in organizations with high information needs or a lower degree of digitalization. In addition, analytical roles such as “Financial Analyst”, “Navigator”, and “Business Analytics Expert” are gaining importance. By 2030, a clear shift becomes visible. While the “Business Partner” remains dominant, data- and transformation-oriented roles move into focus. The “Business Analytics Expert” and the “Financial Transformation Expert” gain strong relevance as companies increasingly leverage big data, predictive analytics, and digital transformation initiatives. Technologyoriented roles such as “Data Scientist” and “Decision Scientist” also develop into key competencies. New profiles such as the “Explorer” or the “Hybrid Accountant” combine classical strengths with innovation and technology orientation. The field of “Sustainability” is evolving particularly dynamically: the “Sustainability Accountant” records the strongest growth between 2025 and 2030, driven by regulatory requirements, ESG obligations, and societal expectations. Based on the relevance assessment for 2030, four overarching role clusters can be derived that will shape the future orientation of controlling: “Strategic Advisory & Corporate Management”, “Data & Analytical Competence”, “Digital Transformation & Process Design”, and “Innovation & Sustainability Management”. These clusters consolidate the most important roles into broader functional areas and highlight the key priorities of controlling in the future.

Date of Award	2025
Original language	German (Austria)
Supervisor	Thomas Rockenschaub (Supervisor)