Management Reporting im Einzelhandel: Digitalisierung als Chance & Herausforderung

Abstract

As digitalization advances and data volumes grow, management reporting is becoming increasingly important in the retail sector. Retail companies face the challenge of turning large amounts of available data into decision-relevant information. This information must be tailored to the needs of different internal stakeholders and delivered quickly.3 At the same time, the demands for transparency, efficiency, and flexibility in management reporting continue to rise.4 The paper is divided into a theoretical and an empirical section. The theoretical part examines the specific characteristics of management reporting in the retail industry and discusses selected digitalization drivers such as Big Data, Business Intelligence, Business Analytics, and Robotic Process Automation. The empirical part is based on interviews with professionals from different Austrian retail companies. The findings reveal that management reporting in retail is characterized by a high level of complexity. A large number of internal report recipients, vast amounts of data, seasonal fluctuations, and a lack of standardization pose significant barriers to the development of efficient reporting structures. Business intelligence systems are already commonly used in many retail companies. Tools like dashboards and self-service BI allow users to customise reports more easily. However, self-service BI also comes with risks, especially when reports are created without proper control. So far, technologies such as business analytics or machine learning are rarely used, even though they could significantly improve the efficiency and quality of management reporting in the long run. Key opportunities of digitalization identified in the study include the automation of repetitive tasks, faster information provision, and improved transparency and decision support. In contrast, technological, organizational, and security barriers remain. These include poor data quality, lack of system integration, poor data security, and insufficient analytical skills. Based on the theoretical insights and expert interviews, recommendations for improvement were developed. These include the reduction of information overload through a reporting pyramid, the management of self-service BI under clear governance structures, and the expansion of business analytics initiatives.

Date of Award	2025
Original language	German (Austria)
Supervisor	Albert Mayr (Supervisor)