Pregledni rad
https://doi.org/10.31784/zvr.11.1.10
Controlling 4.0 in times of new technologies application
Vesna Sesar
orcid.org/0000-0002-4447-9485
; Sveučilište Sjever, Koprivnica, Hrvatska
Ivana Martinčević
orcid.org/0000-0002-9154-4331
; Sveučilište Sjever, Trg dr. Žarka dolinara 1, 48 000 Koprivnica, Hrvatska
Ana Jajalo
; Sveučilište Sjever, Trg dr. Žarka dolinara 1, 48 000 Koprivnica, Hrvatska
Sažetak
Industry 4.0 has influenced the increase of a large amount of data available, and accordingly, environmental demands exist regarding the information analysis in professions such as accounting, finance and controlling. Digital disruption represents the influence of digital technologies on the established way of doing business so far, which has to be changed in accordance with the development of new technologies. The emergence of new technologies has led to revolutionary changes in data processing and decision making. This has a significant impact on the changing role of controllers in the organisations. The purpose of this paper is to investigate the concept of controlling 4.0 in the context of the application of new technologies. The aim of this paper is to, through the application of methods of analysis and synthesis, and mainly by theoretical approach, conduct an overview of contemporary international and domestic literature and provide the results of previous research in the field of controlling. Furthermore, to present the role of new technologies in controlling 4.0 as modern methods and tools that contribute to the transformation of the controlling role, i.e. faster, better planning and decision-making in the VUCA environment. Based on the obtained results of the research, the theoretical contribution of the application of new technologies in controlling 4.0 was emphasized, as well as practical implications for managers and controllers aimed primarily at the application of new technologies in decision-making.
Ključne riječi
controlling 4.0; industry 4.0; new techonologies; VUCA framework; business management
Hrčak ID:
302828
URI
Datum izdavanja:
31.5.2023.
Posjeta: 606 *