Digitale Transformation und KI Boom: Auswirkungen auf Controlling-Prozesse und die Rolle des Controllings in der DACH-Region

Abstract

The digital transformation has far-reaching effects on controlling and poses significant challenges for traditional processes. With the emergence of big data, machine learning and robotic process automation (RPA), previous methods of data evaluation and decision-making are being called into question. These technologies offer considerable potential for increasing efficiency and improving the accuracy of controlling work. However, many companies lack clear strategies and the necessary expertise to implement these technologies effectively. Another decisive factor is the current boom in artificial intelligence such as ChatGPT, which has further expanded the possibilities for automation and data analysis. The relevance of this work arises from the need to analyze the state of digital transformation in the DACH region and to identify the specific challenges and opportunities for controlling. The work begins with a detailed presentation of the current situation of digitalization in controlling. A narrative literature review forms the basis for identifying existing research gaps and creating a theoretical foundation. The development and integration of technologies such as big data, machine learning and RPA are discussed. It also examines the changing role and new skills of controllers in the digital age. In the second part of the thesis, the challenges and opportunities arising from digitalization in controlling are analysed using guided interviews. The interviews serve to gain deeper insights into the practical implementation and day-to-day challenges faced by companies. The qualitative analysis of these interviews is based on the MAYRING method in order to systematically identify key topics and answer research questions. A total of four interviews were conducted with experts from various large companies in Austria that have already made considerable progress in digitalization and have built up in-depth knowledge in this area. The study shows that many companies have recognized the potential of digital transformation, but are facing significant obstacles when it comes to practical implementation. The main problems include insufficient data quality, a lack of specialist knowledge and concerns about data protection and ethics. Successful digital transformation therefore requires not only technological but also organizational adjustments. The work identifies the need for an improved data culture and targeted training programs to strengthen employees' digital skills. A key finding is that a well-implemented data strategy that integrates both internal and external data sources is crucial for the successful use of AI technologies in controlling. The work provides practical recommendations on how companies can overcome the challenges of digital transformation and fully exploit the benefits of digitalization.

Date of Award	2024
Original language	German (Austria)
Supervisor	Albert Mayr (Supervisor)