Die Treiber der Digitalisierung im Controlling

Keimer, Imke; Egle, U. T.

doi:10.1007/s12176-018-0021-2

Cited by 10 publications

(4 citation statements)

References 3 publications

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“…We also contribute to the research stream of digitization in (management) accounting by investigating the effect of digitization on the perceptual measure of satisfaction with the budgeting process instead of performance or system success. Studies such as Keimer and Egle (2018) or Schäffer and Weber (2018) highlight the importance of sophisticated data governance or data management as a prerequisite for successful digitization in management accounting. In this context, our study can supplement this perspective with a positive association between the data infrastructure sophistication and the use of business analytics in the budgeting process.…”

Section: Discussionmentioning

confidence: 99%

“…Second, we investigate the effects of business analytics on one of the most important management accounting tools, namely budgeting. Thereby, we add to the predominantly descriptive literature stream that assesses the status quo of digitization and the use of business analytics in accounting and "Controlling" (e.g., Keimer and Egle 2018;Schäffer and Weber 2018). More specifically, we identify factors that influence the extent of the use of business analytics in the budgeting process.…”

Section: Introductionmentioning

confidence: 99%

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Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process

et al. 2020

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Since the use of business analytics promises automation of business processes and time savings, the budgeting process seems predestined for the integration of analytical methods. Therefore, this study examines the determinants of the use of business analytics in the budgeting process and its effect on satisfaction with the budgeting process. Specifically, we focus on one technical determinant (data infrastructure sophistication) and the importance of the two major budgeting functions (the planning and the evaluation function), which could affect the degree of dissemination of using analytical methods. Based on a survey among German companies, we find, as predicted, that the sophistication of the data infrastructure is positively associated with the use of business analytics in the budgeting process. Further, the more a company emphasizes the planning function, the greater the extent to which business analytics is used in the budgeting process. In contrast, we find no association between the evaluation function and the use of business analytics in the budgeting process. Finally, we find that the use of business analytics is positively associated with satisfaction with the budgeting process. Thus, the use of business analytics can help to overcome dissatisfaction with traditional budgeting systems. Overall, our findings provide practitioners with valuable indications under which circumstances the use of analytical methods appears reasonable.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process

et al. 2020

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“…The topic of IT software use for operational budgeting has been addressed by several authors (Reiff, 2001;Rasmussenn et al, 2003;Giannetto, 2006;Williams, 2008;Player, 2009;Chapman & Kihn 2009;Coulmas & Law, 2010;Elbashir et al, 2011;Ghasemi et al, 2011;Taipaleenmaki & Ikäheimo 2013;Corte-Real et al, 2017;Wnuk-Pel & Christauskas, 2018;Keimer & Egle 2018;Schafer & Weber 2018;Bergman et al, 2020). Despite many attempts, it has not been possible to develop a uniform and consistent measure to determine the quality of the information system used in the budgeting process.…”

Section: Literature Reviewmentioning

confidence: 99%

Assessment of IT Tools Used for Operational Budgeting in Polish and Lithuanian Companies

Kielanowicz

Wnuk-Pel

Christauskas

et al. 2023

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The paper aims to determine the quality of information and the quality of IT tools used for operational budgeting in Polish and Lithuanian companies. The questionnaires were distributed by e-mail and traditionally among controllers/management accountants. Due to the fact that the sample was non-random, the findings of the research cannot be statistically referred to all the companies. The authors opted for this method of data collection because of the difficulty with survey returnability (extremely low return rate due to the use of sensitive data). However, the authors have taken a number of steps to increase the reliability of the study conducted. The research was preceded by extensive literature studies, the respondents had knowledge of the analyzed phenomenon and the results of the conducted research were compared to the results received by other authors. IT tools supporting operational budgeting with the highest quality assessment were Excel/Access and a ready and parameterized budgeting modules in the Integrated Systems. The analysis shows that low-quality IT systems result in low information quality. The system that is flexible can be modified easily, thus meeting changed user information needs quickly and efficiently, which leads to relevant and up-to-date information outputs to users, implying high information quality. The research shows that the maintenance of high quality of the operational budgeting system is a determinant of the quality of information generated by this system, in its absence - there is no way to ensure the quality of information in the decision-making process. This study allows to interpret the results of prior studies and create directions for future research that will refer to system quality and information quality, but also to a more extensive analysis. The results allow for prioritization in the context of dissemination, but most of all for the evaluation of individual tools supporting operational budgeting. Consequently, it extends the scope of information regarding the choice or change of the tool used, and provides the basis for a deeper analysis of the assessment of the distinguished features characterizing a given tool. The study offers the possibility of continuing it, which would allow comparison of the results, both in other countries, as well as repeating the study in the future and the possibility of observing changes in the tools used and assessing their quality. The survey could serve as a prelude to in-depth qualitative research, which would enable analysis of the factors determining the quality of the system used and the information generated.

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“…Increasing the effectiveness of management accounting, on the other hand, is aimed at improving the basis for decisions in the sense of decision support. In addition to artificial intelligence (AI), technologies such as cyber-physical systems and chatbots should also be mentioned here (Keimer & Egle, 2018).…”

Section: Introductionmentioning

confidence: 99%

Corporate governance: A search for emerging trends in the pandemic times

2021

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Die Treiber der Digitalisierung im Controlling

Cited by 10 publications

References 3 publications

Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process

Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process

Assessment of IT Tools Used for Operational Budgeting in Polish and Lithuanian Companies

Corporate governance: A search for emerging trends in the pandemic times

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