v11i1 Schopp

Digitalization is fundamentally changing controlling and, at the same time, increasing the demands for responsible handling of data, technologies, and automated decision-making systems. Against this backdrop, this thesis examines the extent to which CDR influences the design and implementation of digital controlling processes. The aim of the thesis is to systematically present the influence of ethical, data protection and technological aspects on digital controlling and to identify practical starting points for the integration of CDR. Methodologically, the thesis is based on a literature analysis of relevant scientific articles as well as regulatory and practical sources. Building on the domains of digital controlling according to Keimer and Egle, the effects of CDR on the areas of data, technologies, processes, methods and competencies are analyzed. The focus is particularly on data governance, data protection, artificial intelligence and big data, as well as the changing role of the controller. The results show that CDR as a framework concept permeates all domains of digital controlling and significantly expands the requirements for controlling systems and controller competencies. The responsible use of digital technologies requires transparent data structures, ethically reflective analysis methods and the strategic anchoring of CDR in corporate management. This work thus contributes to closing an existing research gap and illustrates that CDR is not only a normative obligation but can also create sustainable added value for companies and stakeholders.