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The disruptive potential of digital transformation (DT) has been widely discussed in scholarly literature and practitioner-oriented discourses. The management control (MC) function is an important corporate function, as it provides transparency on the economic situation of a firm. DT challenges MC in a two-fold and reciprocal nature as it (i) changes the MC function itself as well as (ii) the entire firm and its business models, which needs to be accompanied by the MC function. Given the complexity and variety of phenomena within the developments in the context of DT, a comprehensive management approach is essential. Surprisingly, there exist few convincing approaches, which support a comprehensive management of the DT. The objectives of this paper are therefore to discuss the impact of DT on MC, as well as, to develop a framework to control DT of an organization from a MC perspective. Based on a literature review and conceptual research, our study contributes to knowledge by proposing an initial, preliminary conceptual framework to manage DT, from a MC perspective. The framework highlights important dimensions that should be considered in the management of DT, for example related to processes and MC instruments.
In the upcoming years, huge benefits are expected from Artificial Intelligence (AI). However, there are also risks involved in the technology, such as accidents of autonomous vehicles or discrimination by AI-based recruitment systems. This study aims to investigate public perception of these risks, focusing on realistic risks of Narrow AI, i.e., the type of AI that is already productive today. Based on perceived risk theory, several risk scenarios are examined using data from an exploratory survey. This research shows that AI is perceived positively overall. The participants, however, do evaluate AI critically when being confronted with specific risk scenarios. Furthermore, a strong positive relationship between knowledge about AI and perceived risk could be shown. This study contributes to knowledge by advancing our understanding of the awareness and evaluation of the risks by consumers and has important implications for product development, marketing and society.
Unternehmen wenden insbesondere bei IT-nahen Projekten seit einigen Jahren auch im Controlling verstärkt ein agiles Vorgehen an. Erfahrungen zeigen jedoch, dass dies nicht bei allen Projekten in jedem Unternehmen funktioniert. Hybride Ansätze, die agile mit klassischen Projekt-Management-Methoden verbinden, bieten eine Lösung.
In recent years, artificial intelligence (AI) has increasingly become a relevant technology for many companies. While there are a number of studies that highlight challenges and success factors in the adoption of AI, there is a lack of guidance for firms on how to approach the topic in a holistic and strategic way. The aim of this study is therefore to develop a conceptual framework for corporate AI strategy. To address this aim, a systematic literature review of a wide spectrum of AI-related research is conducted, and the results are analyzed based on an inductive coding approach. An important conclusion is that companies should consider diverse aspects when formulating an AI strategy, ranging from technological questions to corporate culture and human resources. This study contributes to knowledge by proposing a novel, comprehensive framework to foster the understanding of crucial aspects that need to be considered when using the emerging technology of AI in a corporate context.