Információs folyamatok digitalizációjának hatása a kontrolleri szakmára
Szisztematikus irodalomáttekintés
DOI:
https://doi.org/10.14267/VEZTUD.2024.06.03Kulcsszavak:
kontroller, döntéstámogatás, digitalizáció, adatelemzés, automatizációAbsztrakt
A cikk a nemzetközi irodalom szisztematikus áttekintése alapján keresi a választ arra a kérdésre, hogy az információs folyamatok digitalizációja miként alakítja a kontrollerek vezetői döntéstámogatásban betöltött szerepét. Az átalakulás motorját a megnövekedett adatmennyiség és a fejlett adatelemzési technikák elterjedése jelenti. Ugyanakkor a rendelkezésre álló, a döntések szempontjából releváns ’új típusú’ adatok már nem elsősorban pénzügyi, számviteli jellegűek, ezért a döntéstámogató adatelemzés terén más szakmai csoportok is megjelentek. A változások joggal vetik fel a kérdést, hogy milyen hozzáadott értéket tud teremteni a kontroller a vezetői döntéstámogatásban és hogyan teszi azt. Az áttekintett irodalom szintézise alapján az adatelemzésben a kontrollerek szerepe marginalizálódik, míg az elemzési eredmények interpretációja, a ’sense-making’ és az adatok iránti bizalom erősítése terén jelentőségük nő. Az adatelemzés fejlődése, a vállalati gyakorlat átalakulása egyúttal fontos hatásköri problémákhoz vezet: nemcsak más szakmai csoportokkal, hanem magával a technológiával való együttműködés is új kérdéseket vet fel.Letöltések
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