Paradigmenwechsel im Controlling und Steuerung durch IT

Translated title of the contribution: Paradigm change in management accounting and control through IT

Leona Wiegmann, Erik Strauss

Research output: Contribution to specialist publicationArticleOther


The digitization in companies does not stop at controlling and already raises the question of whether controllers will still be needed in the future, or whether the business controlling will perform itself through apps. From the perspective of the authors, it is clear that new solutions make the potential of these technologies extensively usable for business decision-makers in controlling. The interaction between controlling and IT must therefore be reconsidered. Leona Wiegmann, research associate and Wipro fellow at WHU's "Wipro Center for Business Resilience" (Otto Beisheim School of Management), and Erik Strauß, Professor at the University of Witten / Herdecke, explain this paradigm shift on the basis of a study. The authors conducted eleven interviews with corporate controlling heads and interviewed more than 400 members of the WHU controller panel. They presented their results in the IT decision-making magazine CIO.
Translated title of the contributionParadigm change in management accounting and control through IT
Original languageGerman
Number of pages3
Specialist publicationCIO White Papers
Publication statusPublished - 2014
Externally publishedYes

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