Artificial Intelligence in Controlling and Managing Transformation
How can companies successfully transition from isolated AI experiments to a scalable, AI-enabled performance management organization?
In his article published in Controller Magazin 03/2026, our expert Daniel Sälzle explains the role Finance & Controlling can play when AI is intended to become an integral part of corporate management rather than remain limited to individual use cases. The article outlines why standalone pilot projects and proofs of concept are not sufficient if roles, data foundations, governance structures, and processes do not evolve alongside them.
At the core of the article is a Target Operating Model (TOM) for AI-enabled Controlling, covering corporate management principles, roles and organizational structures, planning and reporting, management logic, as well as systems and data architecture. The TOM defines the target state, while the maturity model and roadmap translate this target state into a transformation path: they illustrate where the organization currently stands, which capabilities are still missing, and how AI can gradually be integrated into day-to-day operations. Ultimately, this also results in a new understanding of the Controlling function, with an increasing focus on analysis, interpretation, governance, and business partnering.
Smart Solution: AI-Powered Accounting Assignment Assistant for Finance & Accounting
The Accounting Assignment Assistant is an AI-powered solution designed to support Finance and Accounting teams with accounting classification and booking-related inquiries. It makes existing accounting knowledge available directly within daily workflows and helps derive transparent, well-founded recommendations based on established rules and policies.
Accounting guidelines, posting instructions, chart of accounts structures, cost center logic, and institutional knowledge no longer remain scattered across documents, systems, and individual employees. The assistant analyzes business scenarios, asks follow-up questions when information is incomplete, references relevant source documents, and generates accounting assignment recommendations or booking instructions. Outputs may include journal entries, account assignments, posting texts, as well as required and optional accounting fields.
The benefits include reduced research and coordination effort, more consistent accounting treatment, and greater transparency in decision-making. Source references, rationale for each recommendation, and documented audit trails ensure that the assistant operates not as a black box, but as a guided support tool for real-world accounting processes.
The Accounting Assignment Assistant was jointly developed by msg industry advisors and SET Management Consulting.