The supply of information is one of the core functions in management accounting, by which managers are provided with decision-making information in their planning processes.
Due to Big Data as well as an increasingly dynamic organizational environment, Artificial Intelligence is becoming more and more important for the purpose of advanced data analysis. Thus, in addition to traditional Business Intelligence (BI) applications based on a past-related data basis, future-oriented Business Analytics (BA) methods are increasingly used. As a result, automated real-time analysis as well as forecast information for decision-support can be provided using Machine Learning (ML) algorithms.
Our research project uses a questionnaire-based survey of management accountants and executives of large companies to investigate the changes that the digitization of BI&A applications is having on corporate planning and the role perception of management accountants, especially in the context of the COVID 19 pandemic.