Strauß, Erik and Kristandl, Gerhard ORCID: 0000-0002-8461-0935 (2022) Controlling in der digitalen Wirtschaft. In: Kollmann, Tobias, (ed.) Controlling in der digitalen Wirtschaft. Springer Reference Wirtschaft (SRW), 1 . Springer Gabler, Wiesbaden. ISBN 9783658173456 (doi:https://doi.org/10.1007/978-3-658-17345-6_24-1)

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Abstract

(From German original) The spread of digital business models and their expected relevance in future value creation goes hand in hand with a need to adapt classic controlling and management approaches. The article therefore shapes the relevant characteristics of companies in the digital economy to develop key figures and instruments (e.g., pricing, planning and investment controlling as well as reporting and real-time control) of the controlling function in the digital economy. Finally, the role of the controller with regards to this adjusted range of activities is discussed. In particular, the interaction between human actors and artificial intelligence in the context of organizational decision-making is addressed.

Item Type:	Book Section
Uncontrolled Keywords:	controlling, digital economy, key performance indicators, pricing, costing, planning and investment controlling, reporting
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / School / Research Centre / Research Group:	Faculty of Business Faculty of Business > Department of Accounting & Finance
Last Modified:	30 Aug 2022 11:47
URI:	http://gala.gre.ac.uk/id/eprint/37204

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