Big Data Und Advanced Analytics Im Controlling: Potenziale, Herausforderungen Und Implikationen Für Die PRAXIS
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Die Digitalisierung und Entwicklungen im Gebiet der künstlichen Intelligenz haben in den letzten Jahren erhebliche Veränderungen in der Gesellschaft und der Unternehmenspraxis hervorgerufen. Aufkommende Technologien in den Feldern Big Data und Advanced Analytics werden auch im Controlling zunehmend diskutiert oder bereits eingesetzt. Dabei befinden sich der Wissensstand, inwieweit Big Data und Advanced Analytics das Controlling beeinflussen und verändern können, und die praktische Anwendung noch in einem frühen Stadium. Diese Arbeit befasst sich deshalb mit der Untersuchung der möglichen Auswirkungen von Big Data und Advanced Analytics im Controlling. Vor diesem Hintergrund werden die Einflüsse dieser digitalen Trends auf den Informationsversorgungsprozess des Controllings, auf die Erfüllung Controlling-spezifischer Anforderungen an Informationen und auf das Forecasting, die Budgetierung und die strategische Planung analysiert. Ferner werden praxisrelevante Herausforderungen, Grenzen und Risiken bei der Implementierung und Nutzung identifiziert sowie Implikationen zu deren Umgang zur Ausschöpfung der Potenziale abgeleitet.
Andreas Vorndran hat am Lehrstuhl für Controlling an der Johannes Gutenberg-Universität in Mainz promoviert. Sein Forschungsschwerpunkt umfasst insbesondere die Auswirkungen von Big Data und Advanced Analytics auf das Controlling.
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