Controlling und Rechnungslegung - Managerial and Financial Accounting: A Case Study Analysis on Manufacturing Companies

Holtkemper, Oliver

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. 

Details

Published by: Springer Gabler

Publication Date: 2020-10-28

Format: Paperback

ISBN-13: 9783658315085

DOI: 10.1007/978-3-658-31509-2

Dimensions: 210cm x148cm

Pages: 125