...., 2019). However, the exact ways in which digitalisation might affect the controller's role as a business partner will almost certainly depend on the specific technologies used within an organisation. Internet-driven technologies, in particular, such as the cloud, big data, blockchain and artificial...

...Jochen Fähndrich; Burkhard Pedell Purpose This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation...