As artificial intelligence (AI) becomes increasingly integrated, corporate management is also changing. For controlling and financial planning and analysis (FP&A), the issue is not merely a question of which technologies are used. Rather, it is also crucial to determine how data, models, forecasts, and AI-supported analyses can be interpreted from a business perspective and leveraged to support well-informed management decisions.
AI Is Transforming the Role of Controlling and FP&A
Against this backdrop, Prof. Dr. Andreas Seufert, Professor of Business Administration with a focus on Information Management at the Ludwigshafen University of Business and Society (HWG LU), Director of the Business Innovation Lab, Head of the ICV Expert Group on Controlling & Analytics, and Co-Chair of the AI FP&A Committee at FP&A Trends, is launching the “Controlling AI MOVE” initiative.
The initiative’s goal is to combine academic insights with practical experience and to support controllers and executives in using artificial intelligence responsibly to make well-informed management decisions.
“Artificial intelligence will not replace controlling. However, it is fundamentally changing the way decisions are prepared, evaluated, and accounted for. This is exactly where ‘Controlling AI MOVE’ comes in,” says Prof. Dr. Andreas Seufert, explaining the motivation behind the new initiative.
Platform for the Further Development of AI-Supported Corporate Management
Beyond knowledge transfer, “Controlling AI MOVE” sees itself as a scientific platform for the further development of AI-supported corporate management. The focus is on questions regarding how data-driven decision-making processes, new competency profiles in controlling, and governance and methodological approaches for the responsible use of artificial intelligence can be further developed on a scientifically sound basis.
“Controlling AI MOVE” builds on the current research and knowledge transfer activities of the Business Innovation Lab at HWG LU. The initiative connects research, business practice, and international professional communities, and fosters a continuous transfer of knowledge between academia and practice through publications, expert talks, and continuing education programs.
Research with International Networking
“Controlling AI MOVE” is being implemented in cooperation with the International Controller Association (ICV). Additionally, FP&A Trends is providing an international impetus for knowledge transfer.
The ICV represents approximately 6,000 individual members and around 260 corporate members and is one of the leading international professional communities for controlling, business intelligence, artificial intelligence, and governance in corporate management.
FP&A Trends is an international think tank and one of the leading platforms for modern Financial Planning & Analysis (FP&A). The community connects more than 60,000 professionals and executives worldwide from the fields of finance, FP&A, and business controlling, and promotes international exchange on current developments in finance, artificial intelligence, and corporate transformation.
Publications and Knowledge Transfer
To further deepen the transfer of knowledge into practice, the e-journal “14-Day Briefing-Loop – A Management Journal for Rational Decision Making in the AI Age” was launched in June.
Under the title “CONTROLLING AI MOVE – Controlling in the AI Age: From Data to Sound Decisions,” the e-journal highlights the competencies required of Controlling and FP&A in the AI age. It is published every two weeks on LinkedIn.
The second issue was published on June 29, 2026, and is titled “THE BI GAP – Why Better Data Does Not Automatically Lead to Better Decisions.”
Another channel for international knowledge exchange is the FP&A Trends Community. Through the International FP&A Board and the AI FP&A Committee, current developments in artificial intelligence, planning, decision-making, and business partnering are discussed. Starting in July 2026, a six-part series of articles on the future of FP&A, controlling, and AI-supported corporate management will be published there.
In addition, a four-part series of articles is planned for Controller Magazine.
Academic Insights for the Future of Corporate Management
With “Controlling AI MOVE,” HWG LU is strengthening its role as an academic thought leader in data-driven corporate management, AI-supported decision-making processes, and the responsible use of artificial intelligence in controlling and management.
Contact:
Ludwigshafen University of Business and Society
Department of Management, Controlling, and Healthcare
Prof. Dr. Andreas Seufert
Email: andreas.seufert@ 8< SPAM protection, please remove >8 hwg-lu.de
