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.
