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