Digital technologies are now an integral part of everyday work for most controllers. At the same time, the technologies available are developing rapidly and controlling often asks itself what potential these new technologies offer, how they can be used in the best possible way for the company and what new skills controllers will need accordingly.
In our research focus on controlling and digitalization, we deal with such questions. We primarily use empirical research methods (e.g. surveys, qualitative field studies) to determine which prerequisites lead to the successful use of new technologies, how certain contextual factors affect their use, what consequences the use of new technologies in controlling has, what skills controllers need today and how controllers can contribute to the successful use of these technologies.

Example publications from this research focus:

• Anwendung von Business Analytics im Controlling kleiner und mittlerer Unternehmen, opens an external URL in a new window
• Big data and decision quality: The role of management accountants’ data analytics skills, opens an external URL in a new window
• Chief financial officer (CFO) characteristics and ERP system adoption: an upper-echelons perspective, opens an external URL in a new window
• Coding Skills for Accountants, opens an external URL in a new window
• Digitalisierung im Controlling: Verdrängt der Data Scientist den Controller? Eine deutsch-österreichische Bestandsaufnahme, opens an external URL in a new window
• Information Systems Quality in Management Accounting and Management Control Effectiveness, opens an external URL in a new window
• Issues with Big Data, opens an external URL in a new window
• Stand der Digitalisierung des Controllings in Familienunternehmen, opens an external URL in a new window