Potenziale und Herausforderungen des Einsatzes digitaler Technologien im Innovationscontrolling

  • Stefan Lengauer

    Student thesis: Master's Thesis

    Abstract

    The digital transformation is fundamentally changing business processes and is presenting innovation controlling in particular with new demands. Shorter innovation cycles, increasing complexity, and uncertainties in innovation management require flexible, data-driven approaches. Technologies such as Big Data, Artificial Intelligence, and cloud computing offer great potential in this regard – for example, to increase efficiency and enable well-founded decision-making. However, the successful integration of such technologies is often hindered by limited resources, a lack of IT competencies, and uncertainty about the specific benefits. The existing body of research mainly focuses on overarching digitalization strategies or technological developments, without providing a differentiated analysis of the specific opportunities and challenges in innovation controlling. This research gap is addressed by the present study through the analysis of practice-based insights and the derivation of well-founded recommendations for action. The aim of this thesis is to assess the current state of digitalization in innovation controlling within Austrian companies and to derive concrete recommendations for action that support effective implementation and contribute to strengthening competitiveness. Building on a comprehensive literature review, the central challenges and barriers that arise when using and integrating digital technologies in the planning and management of innovation projects are identified. At the same time, the current and future potential of digital technologies for innovative companies is examined – particularly with regard to optimizing innovation controlling. Finally, strategic recommendations for action are derived to support effective implementation and enhance competitiveness. The study is based on a two-stage methodological approach: a systematic literature review and qualitative expert interviews. The literature analysis focused on the current state of research concerning the potential, challenges, and digital technologies used in innovation controlling. Based on this, guideline-based interviews were conducted with experts from the fields of innovation management, finance, and controlling in order to gain practice-oriented insights. The evaluation was carried out using Mayring’s qualitative content analysis. The qualitative research approach enables a well-founded, theory- and practice-based understanding of the digital transformation of innovation controlling in Austrian companies. The results show that digital technologies are used to varying degrees in innovation controlling within Austrian companies – most commonly enterprise resource planning (ERP) systems, business intelligence (BI) tools, and idea and innovation management software. Technologies such as artificial intelligence (AI), big data, or product lifecycle management (PLM) are mostly still in the trial phase. Key challenges include unclear responsibilities, lack of system integration, incompatible data formats, and cultural reservations. At the same time, digital solutions offer considerable potential: such as efficiency gains, improved information quality, and expanded analysis and control capabilities. In order to realize these potentials, the thesis formulates concrete recommendations for action – including active change management, targeted competence development, the establishment of organizational standards, strategic system integration, and continuous, learningoriented development. Thus, the study provides a practice-oriented contribution to the successful digitalization of innovation controlling in a dynamic environment.
    Date of Award2025
    Original languageGerman (Austria)
    SupervisorPeter Hofer (Supervisor)

    Studyprogram

    • Controlling, Accounting and Financial Management

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