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Affiliation(s)

Szent István University, Gödöllő, Hungary

ABSTRACT

This paper claims that Controlling Systems are very close examples of a “perfect” artificial intelligence; they are legitimate business intelligence software. How can perfect artificial intelligence come from Controlling Systems—the following analysis is aimed at answering this very question. It is clear that the unique characteristics that their information systems have are playing an important part of improving the business intelligence system of the firm. The main areas of research interest are: the unique building blocks of the Controlling Systems of the enterprises (AIT-1, 2, and 3), the problem of how well the IT’s system is integrated, the relation between accounting policy and the IT’ data structure, and the role of strategic and operative time periods of controlling in the artificial intelligence systems of enterprises. The paper discusses the following issues: the unique existence of economic artificial intelligence, the evolution habit of IT intelligence system, and the control of management.

KEYWORDS

business intelligence, artificial intelligence, controlling, business information systems, business IT, management information systems, management-IT

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