Dirk Swagerman

Type of the article: Reflexive Preface

The control domain is undergoing a significant transformation due to societal demands and technological progress, particularly in the field of AI. This change creates uncertainty and marks a fundamental shift in how control is managed. Key changes require trust, a thorough understanding of technology, a flexible organizational structure, and vigilant monitoring of societal developments. The traditional role of the controller is likely to decrease, as many responsibilities are being shared across multidisciplinary teams within organisations in a more interdisciplinary way. AI systems can cause a paradigm shift in the financial and organizational spheres. Paradigm shifts are more than just a change in strategy or working methods; they are a fundamental transformation in how we perceive and interpret organizations. This article presents a crucial inquiry: Do these ongoing transitions represent incremental change, or do they indicate a fundamental, revolutionary transformation within the control domain? Gaining insight into these trends is vital for organizations as they navigate these changing landscapes, where agility and proactive adaptation to external dynamics are essential for sustained success.

Acknowledgment
Dirk Swagerman thanks Albert van der Sluis for his comments on the earlier version of this paper.