The Impact of Digital Technologies on the Transformation of Controller Roles
DOI:
https://doi.org/10.46793/Rev26114.33RKeywords:
controlign, digital technologies, business decision-making, business partneringAbstract
Digital technologies are significantly changing the way business information is collected, processed
and interpreted, thereby also affecting the development of the controlling profession. Using a narrative liter
ature review, the paper examines how digitalization, business intelligence, data analytics, automation and
artificial intelligence are changing the traditional activities of controllers, their competencies and their role in
the business decision-making process. The paper proceeds from the view that digital technologies do not dimin
ish the importance of controlling, but rather contribute to its transformation from a predominantly reporting
and supervisory function towards an analytical, advisory and business-partnering role. Particular emphasis is
placed on the potential of digital technologies to improve information quality, reporting speed, planning, fore
casting and management support. At the same time, the challenges of digital transformation are considered,
such as the need to develop digital competencies, data quality, organizational readiness and the preservation
of controllers’ ability to exercise professional judgement. The paper concludes that the contribution of digital
technologies depends on controllers’ ability to connect technological solutions with financial expertise, an
understanding of the business model and communication with management.
References
Abbas, K. (2026). Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research. The British Accounting Review, 58(2), Article 101551. https://doi.org/10.1016/j.bar.2025.101551
Aljohani, A. A. (2023). The changing role of information technology management in the era of artificial intelligence. In P. Dutta, A. Bhattacharya, S. Dutta, & W.-C. Lai (Eds.), Emerging technologies in data mining and information security: Proceedings of IEMIS 2022, volume 3 (pp. 313–321). Springer Nature Singapore. https://doi.org/10.1007/978-981-19-4676-9_26
Bedford, D. S., Derichs, D., Hoozée, S., Malmi, T., Messner, M., Sinha, V. K., van der Kolk, B., & 4. Verbeeten, F. (2025). Digitalization of the finance function: Automation, analytics, and finance function effectiveness. Management Accounting Research, 67, Article 100942. https://doi.org/10.1016/j.mar.2025.100942
Bhimani, A., & Willcocks, L. (2014). Digitisation, ‘big data’ and the transformation of accounting information. Accounting and Business Research, 44(4), 469–490. https://doi.org/10.1080/00014788.2014.910051
Fourné, S. P. L., Guessow, D., Margolin, M., & Schäffer, U. (2023). Controllers and strategic decision-making: The role of cognitive flexibility in controller-manager collaboration. Management Accounting Research, 60, Article 100840. https://doi.org/10.1016/j.mar.2023.100840
Fourné, S. P. L., Guessow, D., & Schäffer, U. (2018). Controller roles: Scale development and validation. In M. J. Epstein, F. H. M. Verbeeten, & S. K. Widener (Eds.), Performance measurement and management control: The relevance of performance measurement and management control research (pp. 143–190).
Emerald Publishing Limited. https://doi.org/10.1108/S1479-351220180000033007
Franke, F., & Hiebl, M. R. W. (2023). Big data and decision quality: The role of management accountants’ data analytics skills. International Journal of Accounting & Information Management, 31(1), 93–127. https://doi.org/10.1108/IJAIM-12-2021-0246
Hastenteufel, J., Dorow, M., & Weber, S. (2024). The impact of digitization on corporate controlling and the role of controllers. Managerial Economics, 24(2), 107–143. https://doi.org/10.7494/manage.2023.24
. 2.107
Järvenpää, M., Hoque, Z., Mättö, T., & Rautiainen, A. (2023). Controllers’ role in managerial sensemaking
and information trust building in a business intelligence environment. International Journal of Accounting
Information Systems, 50, Article 100627. https://doi.org/10.1016/j.accinf.2023.100627
Jeremić, N., & Luka, S. (2024). Veštačka inteligencija – izazovi upotrebe u reviziji. Revizor: Časopis za upravljanje organizacijama, finansije i reviziju, 27(107), 29–55. https://doi.org/10.56362/Rev24107043J
Mahlendorf, M. D., & Weißenberger, B. E. (2021). Will they be business partners in the digital era? On the future of work and roles of controllers. Schmalenbach IMPULSE, 1(1), 1–19. https://doi.org/10.54585/MLIC2203
Oesterreich, T. D., & Teuteberg, F. (2019). The role of business analytics in the controllers and management accountants’ competence profiles: An exploratory study on individual-level data. Journal of Accounting & Organizational Change, 15(2), 330–356. https://doi.org/10.1108/JAOC-10-2018-0097
Roozen, F., Steens, H. B. A., & Spoor, L. L. (2019). Technology: Transforming the finance function and the competencies management accountants need. Management Accounting Quarterly, 21(1), 1–14.
https://research.vu.nl/files/121898107/Technology_Transforming_the_Finance_Function_and_the _Competencies_Management_Accountants_Need.pdf
Steens, B., Bots, J., & Derks, K. (2024). Developing digital competencies of controllers: Evidence from the Netherlands. International Journal of Accounting Information Systems, 52, Article 100667. https://doi
.org/10.1016/j.accinf.2023.100667
Szukits, Á. (2022). The illusion of data-driven decision making – The mediating effect of digital orien
tation and controllers’ added value in explaining organizational implications of advanced analytics.
Journal of Management Control, 33(3), 403–446. https://doi.org/10.1007/s00187-022-00343-w
van Slooten, A. C. A., Dirks, P. M. G., & Firk, S. (2026). Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession. The British Accounting Review, 58(2), Article 101460. https://doi.org/10.1016/j.bar.2024.101460
Weber, J. (2011). The development of controller tasks: Explaining the nature of controllership and its changes. Journal of Management Control, 22(1), 25–46. https://doi.org/10.1007/s00187-011-0123-x
