Uticaj digitalnih tehnologija na transformaciju uloga kontrolora
DOI:
https://doi.org/10.46793/Rev26114.33RKljučne reči:
kontroling, digitalne tehnologije, poslovno odlučivanje, poslovno partnerstvoApstrakt
Digitalne tehnologije značajno menjaju način prikupljanja, obrade i tumačenja
poslovnih informacija, čime utiču i na razvoj kontroling profesije. Cilj rada je da se ispita
kako digitalizacija, poslovna inteligencija, analitika podataka, automatizacija i veštačka
inteligencija menjaju tradicionalne aktivnosti kontrolora, njihove nadležnosti i njihovu
ulogu u procesu donošenja poslovnih odluka. U radu se polazi od stava da digitalne tehno
logije ne umanjuju značaj kontrolinga, već doprinose njegovoj transformaciji iz pretežno
izveštavanja i nadzorne funkcije u savetodavnu i poslovno-partnersku ulogu. Poseban
naglasak je stavljen na potencijal digitalnih tehnologija za poboljšanje kvaliteta informa
cija, brzine izveštavanja, planiranja, predviđanja i podrške menadžmentu. Istovremeno,
razmatraju se izazovi digitalne transformacije, kao što su potreba za razvojem digitalnih
kompetencija, kvalitet podataka, organizaciona spremnost i očuvanje sposobnosti kon
trolora da vrše profesionalnu prosudbu. U radu se zaključuje da doprinos digitalnih teh
nologija zavisi od sposobnosti kontrolora da povežu tehnološka rešenja sa finansijskom
ekspertizom, razumevanjem poslovnog modela i komunikacijom sa menadžmentom.
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