Digitization of the Management Accounting Function - A Case Study Analysis on Manufacturing Companies (Paperback, 1st ed. 2020)

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.

General

Imprint:	Springer Gabler
Country of origin:	Germany
Series:	Controlling und Rechnungslegung - Managerial and Financial Accounting
Release date:	October 2020
First published:	2020
Authors:	Oliver Holtkemper
Dimensions:	210 x 148mm (L x W)
Format:	Paperback
Pages:	125
Edition:	1st ed. 2020
ISBN-13:	978-3-658-31508-5
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Management accounting Books > Business & Economics > Finance & accounting > Finance > Corporate finance Books > Money & Finance > Corporate finance
LSN:	3-658-31508-3
Barcode:	9783658315085

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