Digitization of the Management Accounting Function: A Case Study Analysis on Manufacturing Companies - Brossura

Holtkemper, Oliver

Brossura

ISBN 10: 3658315083 ISBN 13: 9783658315085

Casa editrice: Springer Gabler, 2020

Riassunto

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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Informazioni sull'autore

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.

Dalla quarta di copertina

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.

Dettagli dell'edizione

• Editore: Springer Gabler
• Data di pubblicazione: 2020
• Lingua: Inglese
• ISBN 10: 3658315083
• ISBN 13: 9783658315085
• Rilegatura: Copertina flessibile
• Numero edizione: 1
• Numero di pagine: 144
• Contatto del produttore: Springer Nature Customer Service Center GmbH; ProductSafety@springernature.com; ; Europaplatz 3; Heidelberg; 69115; Germania