THE IMPACT OF DIGITAL TRANSFORMATION ON REPORTING AND MANAGEMENT CONTROL: A CRITICAL ANALYSIS

Abstract

This article explores the impact of digital transformation on reporting and management control practices, with a focus on the integration of technologies such as Big Data, artificial intelligence (AI), and robotic process automation (RPA). These technologies offer significant opportunities to improve the accuracy, efficiency, and speed of reporting processes, but they also pose substantial challenges in terms of skills management and data handling. The study analyzes how companies can leverage these technologies while overcoming the associated challenges. It highlights the need to reassess the skills and roles of management controllers to maximize the benefits of technological innovations. In conclusion, the article provides recommendations to help companies navigate this complex transformation and fully exploit the opportunities offered by digitalization.