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Digitization of the management accou...

Holtkemper, Oliver.

Digitization of the management accounting functiona case study analysis on manufacturing companies /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Digitization of the management accounting functionby Oliver Holtkemper.
其他題名:	a case study analysis on manufacturing companies /
作者:	Holtkemper, Oliver.
出版者:	Wiesbaden :Springer Fachmedien Wiesbaden :2020.
面頁冊數:	xv, 125 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
標題:	Business enterprisesFinance.
電子資源:	https://doi.org/10.1007/978-3-658-31509-2
ISBN:	9783658315092$q(electronic bk.)

Digitization of the management accounting functiona 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. - Wiesbaden :Springer Fachmedien Wiesbaden :2020. - xv, 125 p. :ill., digital ;24 cm. - 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 Universitat Berlin. He studied business administration and management in Dortmund and London and works as a strategy and management consultant.

ISBN: 9783658315092$q(electronic bk.)

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

200545
Business enterprises
--Finance.

LC Class. No.: HG4026 / .H65 2020

Dewey Class. No.: 658.15

Digitization of the management accounting functiona case study analysis on manufacturing companies /
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