Controlling und Rechnungslegung - Managerial and Financial Accounting

Digitization of the Management Accounting Function

A Case Study Analysis on Manufacturing Companies

Authors: Holtkemper, Oliver

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書籍の購入

イーブック ¥8,007
価格の適用国: Japan (日本円価格は個人のお客様のみ有効) (小計)
  • ISBN 978-3-658-31509-2
  • ウォーターマーク付、 DRMフリー
  • ファイル形式: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
ソフトカバー ¥10,009
価格の適用国: Japan (日本円価格は個人のお客様のみ有効) (小計)
この書籍について

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. 

著者について

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.

Table of contents (6 chapters)

Table of contents (6 chapters)

書籍の購入

イーブック ¥8,007
価格の適用国: Japan (日本円価格は個人のお客様のみ有効) (小計)
  • ISBN 978-3-658-31509-2
  • ウォーターマーク付、 DRMフリー
  • ファイル形式: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
ソフトカバー ¥10,009
価格の適用国: Japan (日本円価格は個人のお客様のみ有効) (小計)
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書誌情報

Bibliographic Information
Book Title
Digitization of the Management Accounting Function
Book Subtitle
A Case Study Analysis on Manufacturing Companies
Authors
Series Title
Controlling und Rechnungslegung - Managerial and Financial Accounting
Copyright
2020
Publisher
Gabler Verlag
Copyright Holder
The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wiesbaden GmbH, part of Springer Nature
イーブック ISBN
978-3-658-31509-2
DOI
10.1007/978-3-658-31509-2
ソフトカバー ISBN
978-3-658-31508-5
Series ISSN
2524-5686
Edition Number
1
Number of Pages
XV, 125
Number of Illustrations
20 b/w illustrations
Topics