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

✍ Scribed by Oliver Holtkemper

• Publisher: Springer Fachmedien Wiesbaden;Springer Gabler
• Year: 2020
• Tongue: English
• Leaves: 135
• Series: Controlling und Rechnungslegung - Managerial and Financial Accounting
• Edition: 1st ed.
• Category: Library

✦ Synopsis

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.

✦ Table of Contents

Front Matter ....Pages i-xv
Introduction (Oliver Holtkemper)....Pages 1-8
Literature Review and Research Gap (Oliver Holtkemper)....Pages 9-33
Theory (Oliver Holtkemper)....Pages 35-45
Methodology (Oliver Holtkemper)....Pages 47-65
Findings (Oliver Holtkemper)....Pages 67-109
Conclusion (Oliver Holtkemper)....Pages 111-117
Back Matter ....Pages 119-125

✦ Subjects

Business and Management; Business Finance; Accounting/Auditing; Business and Management, general