E&M

Despite its recognized potential, the adoption of AI in management control remains limited and uneven. While early implementations focus on standardized, low-risk tasks, strategic areas such as planning and forecasting are often overlooked. Yet AI offers transformative benefits across the information value chain, enhancing data quality, enabling predictive analytics, and reshaping communication and interpretation. Its inductive, data-driven logic challenges traditional deductive models and demands new technical and relational competencies from controllers. To realize AI’s full potential, the field of management control must evolve into a dynamic platform that supports continuous predictions and strategic guidance. In this new role, controllers will work closely with the business, acting as both modeling experts and relational facilitators.