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Part of the book series: Controlling und Rechnungslegung - Managerial and Financial Accounting (CRMFA)
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Table of contents (6 chapters)
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Front Matter
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Back Matter
About this book
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.
Authors and Affiliations
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Coesfeld, Germany
Oliver Holtkemper
About the author
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.
Bibliographic Information
Book Title: Digitization of the Management Accounting Function
Book Subtitle: A Case Study Analysis on Manufacturing Companies
Authors: Oliver Holtkemper
Series Title: Controlling und Rechnungslegung - Managerial and Financial Accounting
DOI: https://doi.org/10.1007/978-3-658-31509-2
Publisher: Springer Gabler Wiesbaden
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2020
Softcover ISBN: 978-3-658-31508-5Published: 28 October 2020
eBook ISBN: 978-3-658-31509-2Published: 27 October 2020
Series ISSN: 2524-5686
Series E-ISSN: 2524-5694
Edition Number: 1
Number of Pages: XV, 125
Number of Illustrations: 20 b/w illustrations
Topics: Business Finance, Accounting/Auditing, Business and Management, general