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

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Digitization of the Management Accounting Function/ by Oliver Holtkemper.
其他題名:	A Case Study Analysis on Manufacturing Companies /
作者:	Holtkemper, Oliver.
面頁冊數:	XV, 125 p. 20 illus.online resource. :
Contained By:	Springer Nature eBook
標題:	Business and Management, general. -
電子資源:	https://doi.org/10.1007/978-3-658-31509-2
ISBN:	9783658315092

Digitization of the Management Accounting Function = A Case Study Analysis on Manufacturing Companies /
Holtkemper, Oliver.

Digitization of the Management Accounting FunctionA Case Study Analysis on Manufacturing Companies /[electronic resource] :by Oliver Holtkemper. - 1st ed. 2020. - XV, 125 p. 20 illus.online resource. - Controlling und Rechnungslegung - Managerial and Financial Accounting,2524-5686. - Controlling und Rechnungslegung - Managerial and Financial Accounting,.

Introduction -- Literature review and research gap -- Theory -- Methodology -- Findings -- Conclusion.

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.

ISBN: 9783658315092

Standard No.: 10.1007/978-3-658-31509-2doiSubjects--Topical Terms:

1069500
Business and Management, general.

LC Class. No.: HG4001-4285

Dewey Class. No.: 658.15

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