| 书目名称 | Digitization of the Management Accounting Function |
| 副标题 | A Case Study Analysi |
| 编辑 | Oliver Holtkemper |
| 视频video | |
| 丛书名称 | Controlling und Rechnungslegung - Managerial and Financial Accounting |
| 图书封面 |  |
| 描述 | .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. . |
| 出版日期 | Book 2020 |
| 关键词 | Digitization; Management Accounting function; Manufacturing companies; Controlling; artificial intellige |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-658-31509-2 |
| isbn_softcover | 978-3-658-31508-5 |
| isbn_ebook | 978-3-658-31509-2Series ISSN 2524-5686 Series E-ISSN 2524-5694 |
| issn_series | 2524-5686 |
| copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wies |
发表于 2025-3-21 16:50:57
