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Einsatzpotenziale von KI zur Lösung von Controlling-Fallstudien

Author

Listed:
  • Klimm, Johanna
  • Müller, Kathrin
  • Rößle, Felix

Abstract

Diese Arbeit analysiert die Einsatzfähigkeit von Large Language Models (LLMs) wie Google Gemini und Microsoft Copilot bei der Bearbeitung komplexer Controlling-Fallstudien. Praxisnahe Themen wie Kapitalflussrechnung, Selbstkostenberechnung und Eigen- vs. Fremdfertigung werden in Deutsch und Englisch anhand von fünf Kriterien (Korrektheit, Vollständigkeit, Plausibilität, Anwendbarkeit, Verständlichkeit) geprüft und von und ChatGPT ein zweites Mal geprüft. Die Ergebnisse zeigen, dass LLMs im ersten Schritt strukturierte und plausible Lösungen liefern, jedoch ihre Leistung in der Selbsteinschätzung stark überbewerten. Signifikanztests bestätigen, dass die Selbsteinschätzungen deutlich positiver ausfallen als die Bewertungen durch eine neutrale Künstliche Intelligenz (KI) und den Vergleich mit Musterlösungen. Entgegen der Erwartung können die LLMs englischsprachige Aufgaben nicht besser lösen als deutschsprachige. Auch dieser Zusammenhang erweist sich als statistisch signifikant. Die Ergebnisse verdeutlichen, dass menschliche Expertise und Kontrolle für strategische Entscheidungen weiterhin unerlässlich sind, während LLMs derzeit vor allem als Unterstützungstools geeignet sind.

Suggested Citation

  • Klimm, Johanna & Müller, Kathrin & Rößle, Felix, 2026. "Einsatzpotenziale von KI zur Lösung von Controlling-Fallstudien," Rosenheim Papers in Applied Economics and Business Sciences 13/2026, Rosenheim Technical University of Applied Sciences.
    • Handle: RePEc:zbw:rpaebs:337476
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    References listed on IDEAS

    as
    1. Rammer, Christian & Doherr, Thorsten & Kinne, Jan & Lenz, David, 2024. "KI-Einsatz in Unternehmen in Deutschland: Strategische Ausrichtung und internationale Position," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 303033.
    2. Fotoh, Lazarus Elad & Mugwira, Tatenda, 2025. "Exploring Large Language Models in external audits: Implications and ethical considerations," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
    3. Heimo Losbichler & Othmar M. Lehner, 2021. "Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 22(2), pages 365-382, January.
    4. repec:eme:jaar00:jaar-10-2020-0207 is not listed on IDEAS
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