A mesterséges intelligencia (AI), az Internet of Things (IoT), a big data elemzések és a felhőalapú megoldások együttesen alakítják át a pénzügyi controllingot és a számvitelt, növelve a döntéshozatal hatékonyságát és pontosságát. A valós idejű adatgyűjtés és prediktív modellezés lehetővé teszi a vezetők számára a megalapozottabb stratégiák kidolgozását, ám e technológiák bevezetése komoly adatbiztonsági, etikai és algoritmikus torzításokra vonatkozó kihívásokat is felvet. A vállalatoknak ezért megfelelő szabályozói és kiberbiztonsági kereteket kell kialakítaniuk, miközben a dolgozók átképzésével és kompetenciafejlesztéssel támogatják az átalakulást. A jövőben a blokklánccal, valamint más fejlett rendszerekkel való integráció tovább erősítheti a vállalati versenyképességet és pénzügyi fenntarthatóságot, új működési és irányítási modelleket téve elérhetővé a folyamatosan változó globális környezetben.
XII. ÉVF. 2024. 4. SZÁM 54-57
DOI: 10.24387/CI.2024.4.9
Cikk megtekinthető: http://controllerinfo.hu/wp-content/uploads/2025/01/Controller_2024_4_9.pdf
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