Zusammenfassung
Der zunehmende Umfang unterschiedlichster interner sowie externer Daten, die sich in betrieblichen Prozessen ergeben, stellt Unternehmen vor große Herausforderungen. Vor dem Hintergrund erhöhter Wettbewerbsintensität – und folglich verstärktem Innovationsdruck – investieren Unternehmen weltweit hohe Summen in neue Ressourcenplanungs- und Analysetechnologien, womit Transformationsprozesse aufgrund der Digitalisierung eingeleitet werden. Zudem zeigt sich, dass Unternehmen, die bereits moderne ERP (Enterprise Resource Planning)- und Analyseinstrumente in Verwendung haben, mittlerweile so hohe Datenbestände aufweisen, dass sie gar nicht im Stande sind, diese effektiv zu nutzen.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Literatur
Acito, F./Khatri, V. (2014): Business analytics: Why now and what next?. Business Horizons, 57 Jg., Nr. 5, S. 565-570.
Ambrosini, V./Bowman, C. (2009): What are dynamic capabilities and are they a useful construct in strategic management?. International Journal of Management Reviews, 11 Jg., Nr. 1, S. 29-49.
Anthony, R. N. (1965): Planning and Control Systems: Framework for Analysis. Boston: Graduate School of Business Administration, Harvard University.
Appelbaum, D./Kogan, A./Vasarhelyi, M./Yan, Z. (2017): Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems, 25 Jg., S. 29-44.
Baesens, B./Bapna, R./Marsden, J. R./Vanthienen, J./Zhao, J. L. (2016): Transformational Issues of Big Data and Analytics in Networked Business. MIS Quarterly, 40 Jg., Nr. 4, S. 807-818.
Becker, W./Nolte, M. (2019): Die Rolle des Controllings im Rahmen der Digitalisierung – Funktionen und Aufgaben, in: Becker, W./Eierle, B./Fliaster, A./Ivens, B./Leischnig, A./Pflaum, A., & Sucky, E. (Hrsg.), Geschäftsmodelle in der digitalen Welt (S. 75-89). Wiesbaden: Springer Gabler.
Bhimani, A./Willcocks, L. (2014): Digitisation, ‘Big Data‘ and the transformation of accounting information. Accounting and Business Research, 44 Jg., Nr. 4, S. 469-490.
Bozic, K., & Dimovski, V. (2019): Business Intelligence and analytics for value creation: The role of absorptive capacity. International Journal of Information Management, 46 Jg., S. 93-103.
Büst, R. (2013): Daten sind das neue Öl. Daten als Wettbewerbsvorteile in der Cloud verarbeiten. Wirtschaftsinformatik & Management, 2 Jg., S. 40-46.
Chae, B./Yang, C./Olson, D./Sheu, C. (2014): The impact of advanced analytics and data accuracy on operational performance: A contingent resource based theory (RBT) perspective. Decision Support Systems, 59 Jg., S. 119-126.
Chamoni, P./Gluchowski, P. (2017): Business Analytics – State of the Art. Controlling & Management Review, 4 Jg., S. 8-17.
Chen, H./Chiang, R./Storey, V. (2012): Business Intelligence and Analytics: From Big Data to Big Impact. MIS Quarterly, 36 Jg.Nr. 4, S. 1165-1188.
Chen, Y./Wang, Y./Nevo, S./Jin, J./Wang, L. (2013): IT capability and organizational performance: the roles of business process agility and environmental factors. European Journal of Information Systems, 23 Jg., Nr. 3, S. 1-17.
Côrte-Real, N./Oliveira, T./Ruivo, P. (2017): Assessing business value of Big Data Analytics in European firm. Journal of Business Research Assessing, 70 Jg., S. 379-390.
Davenport, T. H./Harris J. G. (2017): Competing on analytics: The new science of winning. Boston: Harvard Business Review.
Davenport, T. H./Kim, J. (2013): Keeping Up with the Quants. Boston: Harvard Business Review Press.
Davenport, T. H./Patil, D. J. (2012): Data Scientist: The Sexiest Job of the 21st Century. Harvard Business Review, 70 Jg., S. 72-76.
Elbashir, M. Z./Collier, P. A./Sutton, S. G. (2011): The Role of Organizational Absorptive Capacity in Strategic Use of Business Management Control Systems. The Accounting Review, 86 Jg., Nr. 1, S. 155-186.
Elbashir, M. Z./Collier, P. A./Sutton, S. G./Davern, M. J./Leech, S. A. (2013): Enhancing the Business Value of Business Intelligence: The Role of Shared Knowledge and Assimilation. Journal of Information Systems, 27 Jg., Nr. 2, S. 87-105.
Fink, L./Yogev, N./Even, A. (2017): Business intelligence and organizational learning: An empirical investigation of value creation processes. Information and Management, 54 Jg., Nr.1, S. 38-56.
Friedl, B. (2013): Controlling. 2. Auflage. Konstanz: UVK GmbH.
Gartner, I. (2019): Gartner Says Global IT Spending to Grow 1.1 Percent in 2019, https://www.gartner.com/en/newsroom/press-releases/2019-04-17-gartner-says-global-it-spending-to-grow-1-1-percent-i, Abfrage: 26.04.2019
Gartner, I. (2019). Big Data Analytics, https://www.gartner.com/it-glossary/predictive-analytics/, Abfrage: 02.05.2019.
Grabski, S. V./Leech, S. A./Schmidt, P. J. (2011): A Review of ERP Research:A Future Agenda for Accounting Information Systems. Journal of Information Systems, 25 Jg., Nr. 1, S. 37-78.
Hawking, P./Sellitto, C. (2010). Business Intelligence (BI) Critical Success Factors, ACIS 2010 Proceedings. 4, http://aisel.aisnet.org/acis2010/4, Abfrage: 01.05.2019.
Holsapple, C./Lee-Post, A./Pakath, R. (2014): A unified foundation for business analytics. Decicion Support Systems, 64 Jg., S. 130-141.
Holzblatt, M./Brands, K. (2015): Business Analytics: Transforming the Role of Management Accountants. Management Accounting Quarterly, 16 Jg., Nr. 3, S. 1-12.
Horváth, P./Gleich, R./Seiter, M. (2015): Controlling. 13. Auflage, München: Vahlen.
Işik, O./Jones, M./Sidorova, A. (2013): Business intelligence success: The roles of BI capabilities and decision environments. Information and Management, 50 Jg., Nr. 1, S. 13-23.
Jensen, M. L./Lowry, P. B./Burgoon, J. K./Nunamaker, J. F. (2010): Technology Dominance in Complex Decision Making: The Case of Aided Credibility Assessment, Journal of Management Information Systems, 27 Jg., Nr. 1, S. 175-202.
Kowalczyk, M/Buxmann, P. (2015): An ambidextrous perspective on business intelligence and analytics support in decision processes: Insights from a multiple case study. Decision Support Systems, 80 Jg., S. 1-13.
Langmann, C. (2019): Digitalisierung im Controlling. Wiesbaden: Springer VS.
LaValle, S./Lesser, E./Shockley, R./Hopkins, M. S./Kruschwitz, N. (2011): Big Data, Analytics and the Path From Insights to Value. MIT Sloan Management Review, 52 Jg., Nr. 2, S. 20-32.
Luhn, H. (1985): A Business Intelligence System. IBM Journal of Research and Development, 2 Jg., Nr. 4, S. 314-319.
McAfee, A./Brynjolfsson, E. (2012): Big Data: The Management Revolution. Harvard Business Review, 90 Jg., S. 60-68.
Malik, F. (2000): Führen, Leisten Leben: Wirksames Management für eine neue Zeit. 3. Auflage. Stuttgart/München: Deutsche Verlagsanstalt.
Manyika, J./Chui, M/Brown B./Bughin, J./Dobbs R./Roxburgh, C./Byers, A. H. (2011): Big Data. The Next Frontier for Innovation, Competition, and Productivity, https://bigdatawg.nist.gov/pdf/MGI_big_data_full_report.pdf, Abfrage: 01.05.2019.
Matt, C./Hess, T./Benlian, A. (2015): Digital Transformation Strategies, Business and Information Systems Engineering, 57 Jg., Nr. 5, S. 339-343.
Mehanna, W./Tatzel, J./Vogel, P. (2016): Business Analytics im Controlling– Fünf Anwendungsfelder. Controlling – Zeitschrift für erfolgsorientierte Unternehmenssteuerung, 28 Jg., Nr. 8-9, S. 502-508.
Mikalef, F./Boura, M./Lekakos, G/Krokstie, J. (2019): Big data analytics and firm performance: Findings from a mixed method approach. Journal of Business Research, 98 Jg., S. 261-276.
Müller, R. M./Lenz, H.-J. (2013). Business Intelligence. Berlin: Springer.
Nielsen, S. (2015): The Impact of Business Analytics on Management Accounting, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2616363, Abfrage: 04.05.2019.
Nielsen, S. (2018): Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant. Journal of Accounting & Organizational Change, 14 Jg., Nr. 2, S. 167-187.
Pousttchi, K./Moormann, J./Felten, J. (2015): The impact of new media on bank processes: a Delphi study. International Journal of Electronic Business, 12 Jg., Nr. 1, S. 1-45.
Quattrone, P. (2016). Management accounting goes digital: Will the move make it wiser?. Management Accounting Research, 31 Jg., S. 118-122.
Rikhardsson, P./Yigitbasioglu, O. (2018): Business Intelligence & analytics in management accounting research: Status and future focus. International Journal of Accounting Information Systems, 29 Jg., S. 37-58.
Schläfke, M./Silvi, R./Möller, K. (2012): A framework for business analytics in performance management. International Journal of Productivity and Performance Management, 62 Jg., Nr. 1, S. 110-122.
Schlegel, K./Owen, M./Buytendijk, F./Sommer, D. (2014): Create a Centralized and Decentralized Organizational Model for Business Intelligence, https://www.gartner.com/en/documents/289771816, Abgerufen: 05.05.2019.
Sidorova, A./Torres, R. (2014): Business Intelligence and Analytics: A Capabilities Dynamization View. Twentieth Americas Conference on Information Systems, S. 1-9.
Spalek, K. (2017): Advanced Analytics II: Definition, Schritte und Tools von Advanced Analytics, https://blog.brockhaus-ag.de/blog/2017/05/22/advanced-analytics-2-wie-kuenstliche-intelligenz-versicherungsunternehmen-bei-entscheidungen-hilft/, Abfrage: 20.04.2019.
Teece, D. J. (2007): Explicating dynamic Capabilities: The Nature and Microfoundations of (sustainable) Enterprise Performance. Strategic Management Journal, 28 Jg., Nr. 13, S. 1319-1350.
Teece, D./Peteraf, M./Leih, S. (2016): Dynamic Capabilities and Organizational Agility: Risk, Uncertainity, and Strategy in the Innovation Economy. California Management Review, 58 Jg., Nr. 4, S. 13-34.
Teece, D. J./Pisano, G./Shuen A. (1997): Dynamic Capabilities and Strategic Management. Strategic Management Journal, 18 Jg., Nr. 7, S. 509-533.
Torres, R./Sidorova, A./Jones, M. C. (2018): Enabling firm performance through business intelligence and analytics: A dynamic capabilities perspective. Information & Management, 55 Jg., S. 822-839.
Trieu, V.-H. (2017): Getting value from Business Intelligence systems: A review and research agenda. Decision Support Systems, 93 Jg., S. 111-124.
Vidgen, R./Shaw, S./Grant, D. B. (2017): Management challenges in creating value from business analytics. European Journal of Operational Research, 261 Jg., S. 626-639.
Weber, J./Schäffer, U. (2016): Einführung in das Controlling. 15. Auflage. Stuttgart: Schäffer-Poeschl.
Worley, C. G./Williams, T./Lawler, E. E./O’Toole, J. (2014): The Agility Factor: Building Adaptable Organizations for Superior Performance. San Francisco: Wiley & Sons.
Zamecnik, R./Rajnoha, R. (2015): Strategic Business Performance Management on the Base of Controlling and Managerial Information Support. Procedia Economics and Finance, 26 Jg., S. 769-776.
Ziemba, E./Olszak, C. M. (2012): Critical Success Factors for Implementing Business Intelligence Systems in Small and Medium Enterprises on the Example of Upper Silesia, Poland. Interdisciplinary Journal of Information, Knowledge and Management, 7 Jg., S. 3-6.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2019 Springer Fachmedien Wiesbaden GmbH, ein Teil von Springer Nature
About this chapter
Cite this chapter
Pabinger, D., Mayr, S. (2019). Controlling und Business Intelligence & Analytics. In: Feldbauer-Durstmüller, B., Mayr, S. (eds) Controlling – Aktuelle Entwicklungen und Herausforderungen. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-27723-9_4
Download citation
DOI: https://doi.org/10.1007/978-3-658-27723-9_4
Published:
Publisher Name: Springer Gabler, Wiesbaden
Print ISBN: 978-3-658-27722-2
Online ISBN: 978-3-658-27723-9
eBook Packages: Business and Economics (German Language)