ENGLISH

Digitization of the Management Accounting Function: A Case Study Analysis on Manufacturing Companies

By Oliver Holtkemper

Book information

Publisher
Springer Fachmedien Wiesbaden;Springer Gabler
Year
2020
ISBN
9783658315085, 9783658315092
DOI
10.1007/978-3-658-31509-2
Language
english
Format
PDF
Filesize
7 MB (6945394 bytes)
Series
Controlling und Rechnungslegung - Managerial and Financial Accounting
Edition
1st ed.
Pages
XV, 125\135
Time added
2021-01-06 05:41:07
Business and Management; Business Finance; Accountgeneral

Description

This book analyzes the impact of digitization on management accounting in five manufacturing companies. It is one of the first in-depth empirical studies on the intersection of management accounting and digitization. The study suggests that there are two archetypes of digitization of the management accounting function. The first archetype emphasizes top-down-driven changes that aim to enhance efficiency, such as conducting tasks with a higher degree of automation in a leaner structure with fewer resources. The second archetype is strongly driven and initiated by employees in the management accounting function (bottom-up). The focus is on improving the use of data by applying innovative analytics methods, integrating additional sources of data, and benefiting from new technologies like artificial intelligence. The results of the study also indicate that digitization of the management accounting function is mostly in line with the overall company strategy.

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