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Due to the increased use of innovative technologies and the opportunities that the digitalization age has to offer, Self-Service Reporting (SSR) has been identified by both research and practice as a trend that can change the steering of company activities as
well as the daily tasks of the Controller. This study assesses both the prerequisites for implementing Self-Service Business Intelligence (SSBI) solutions and the effects of SSR on decision-making to contribute to former findings from management accounting research. Based on state-of-the-art literature, a web-based survey was created and shared among Controlling, data analysis, and reporting experts, as well as managers.
The gathered sample data with 122 respondents from a variety of industries was analyzed with different statistical methods. Based on extensive quantitative analysis, it can be assumed that Controllers operating in an SSR environment need to become more independent and acquire new technological and social skills. Furthermore, the employer's digitalization strategy must be clearly defined and communicated transparently to all stakeholders before successfully introducing SSBI technology. Additionally, high data governance and data management standards are indispensable for the implementation of SSR software. Concerning the effects on decision-making, it can be summarized that organizations can achieve a higher degree of flexibility and agility with a digital reporting system such as SSR. Moreover, decision-making processes are expected to become faster.