The Specifics of the Digital Transformation of the Corporate Controlling Function in the Domestic Service Sector
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Abstract
Controlling, as a management decision support function, is becoming more and more indispensable for companies. Digitalization means new challenges and development opportunities for controlling as well. Digitalization can transform the scope of its tasks, and its toolbox can include artificial intelligence and automation solutions in addition to ERP systems. The digital development of controlling can be influenced by many factors, including the sector affiliation of companies. The tertiary sector is the most important economic sector today, and its companies have specific characteristics, also in terms of the appearance of controlling systems. The study tries to explore the relationship between the digitalization of controlling and the service sector based on the related literature and the data of a questionnaire survey conducted with the participation of Hungarian professionals. Among the service companies in the sample, the spread of ERP systems is lower, digitalization is encouraged by the competitors rather than the parent companies. In service sector, they stick somewhat more to the usual tools and fear more for their positions. With regard to the development of digital strategy and related new KPIs, as well as the spread of advanced BI and RPA solutions, no differences can be detected based on the sector.
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Innovációs és Technológiai Minisztérium
Grant numbers ÚNKP-22-3
References
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