Digitization of the Management Accounting Function

Name: Digitization of the Management Accounting Function
Brand: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
SKU: 9783658315085
Price: 276.96 RON
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Autor: Oliver Holtkemper

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Editura: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG

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This book analyzes the impact of digitization on management accounting in five manufacturing compani...

Informații despre carte

Autor

Oliver Holtkemper

Limbă

engleză

Legare

Carte - Carte broșată

Publicat

2020

Pagini

125

EAN

9783658315085

ISBN

3658315083

Enbook ID

33348503

Editura

Springer-Verlag Berlin and Heidelberg GmbH & Co. KG

Greutate

454

Dimensiuni

148 x 210 x 9

Descriere completă

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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