Controlling

Artificial intelligence (AI) is transforming work inmanagement control: it takes over tasks in reporting, analysis, and forecasting. Generative AI also supports commentary and the development of actions. This can strengthen controllers in their role...

AI fundamentally transforms the control logic, organization, roles, and processes of the controlling function. Its implementation across three stages – from individual AI usage, to knowledge twins, and ultimately to autonomous AI agents –...

Generative AI offers significant potential in management accounting by automating reporting, supporting forecasting and scenario analysis, and enhancing decision preparation. The article maps applications across key controlling domains, identifies...

Artificial intelligence (AI) is increasingly finding its way into management accounting, yet its use is also accompanied by scepticism. This article shows why scepticism toward AI does not reflect rejection, but rather an expression of professional...

Drawing on a multi-case study, this paper shows why GenAI projects in management accounting often fail: a lack of robustness in terms of technology, data, processes, roles, and culture. A success story demonstrates that a clear scope, curated data,...

Reviewing business plans according to generally accepted accounting principles (GoP 3.0) is timeconsuming and requires expert knowledge. Generative AI models (large language models, LLMs) can support this process by systematically analyzing planning...