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The digital transformation is fundamentally different from previous trends, such as automation or the increasing spread of the internet.
In the past, only individual sectors were affected. With the digital transformation, the entire value chain of a company is suddenly put to the test. This ranges from the business idea to the development of products or services, from purchasing to sales and service.

Managing directors and executives are therefore demanding new key figures from controlling in order to be able to actively and safely manage the digital transformation. In our information blog Digitalisation – Controlling key figures in change, we have compiled the most important trends and questions, in particular the recommendations for action from the IDW position paper Trendwatch.


Digitalisation – Controlling key figures in change – What matters?

The IDW’s position paper on the topic of Trendwatch Digitalisation provides the following assessments:

#1 Meaningful reporting is also possible in the digital world.

#2 Planning certainty for company managers, shareholders and other stakeholders will decrease, at least in the transformation phase.

#3 Financial statement analysis will continue to enable inter-company and temporal comparison, regardless of business models, size or region. However, the ratios of revenues, expenses and their sources shown may change significantly.

#4 Ratios for a company before and after a disruptive business model adjustment may not be meaningfully comparable:

  • These figures may need to be compared with a different group of competitors (peer group).
  • New business model-specific operational leading indicators will emerge.

#5 The importance of intangible assets will increase. The accounting standards must be adapted against this background:

  • Redefinition of the term asset: moving away from independent realisability?
  • Increasing importance of supplementary qualitative reporting.

#6 Social developments must be taken into account:

  • What is the meaning of corporate activity?
  • What is corporate success?

#7 How can it be ensured that the whole of society participates in prosperity (inclusive capitalism)?

These 7 points clearly show how important it is to actively deal with the topic of digitalisation – controlling key figures in change.