Challenges of Digitalising Controlling in a Holistic Managerial Framework

Luana Cosăcescu
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Luana Cosăcescu: Bacău

CECCAR Business Review, 2025, vol. 6, issue 7, 9-18

Abstract: One of the interesting global trends is the digitalisation of controlling through the use of advanced artificial intelligence tools, which is part of a broader holistic managerial process that begins with assessing the digital maturity of the organization. There are numerous challenges in this regard, the most significant due to their impact being data management, agile business management, data analytics, business partnerships, and new skills. Managing datasets (Big data) in controlling involves optimizing the data life cycle, which is also materialised in the use of DAM (Digital Assets Management) systems with numerous functions for tagging and customizing digital resources, including their harmonization. Agility is measured across multiple company structures and involves creative and rapid thinking, as well as work in self-organized teams to ensure the sustainable development of the company. Data analysis (descriptive, diagnostic, predictive, and prescriptive) will generate added value when advanced technologies are applied. Business partnerships, a paradigm still not fully explored, will focus on fostering a culture of collaboration, enhancing the controller’s role as a relationship manager, but also actions from different perspectives aimed at enrichment, innovation, shared digital platforms, and a new mindset. In conclusion, the digitalisation of controlling is a complex and dynamic process that must take into account the business model of each company and allow for a certain degree of solution customization, even when using artificial intelligence systems.

Keywords: controlling; holistic management; artificial intelligence; data analytics; business partnership; digital asset management; mindset; relationship manager; controller (search for similar items in EconPapers)
JEL-codes: M20 M40 O33 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:6:y:2025:i:7:p:9-18

DOI: 10.37945/cbr.2025.07.02

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