Digitization of the management accounting function : a case study analysis on manufacturing companies / Oliver Holtkemper.
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...
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| Main Author: | |
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| Format: | Ebook |
| Language: | English |
| Published: |
Wiesbaden :
Springer Gabler,
2020.
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| Series: | Controlling und Rechnungslegung.
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| Subjects: | |
| Online Access: | Springer eBooks |
| Summary: | 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. Dr. Oliver Holtkemper completed his doctoral thesis under the supervision of Prof. Dr. Maik Lachmann at the Technische Universität Berlin. He studied business administration and management in Dortmund and London and works as a strategy and management consultant. |
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| Item Description: | Description based upon print version of record. |
| Physical Description: | 1 online resource (135 pages). |
| ISBN: | 3658315083 9783658315085 3658315091 9783658315092 |