Digitization of the Management Accounting Function A Case Study Analysis on Manufacturing Companies 1st edition by Oliver Holtkemper 3658315092 9783658315092

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Product details:

ISBN-10 : 3658315092 

ISBN-13 : 9783658315092

Author:  Oliver Holtkemper 

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. 

Digitization of the Management Accounting Function: A Case Study Analysis on Manufacturing Companies 1st Table of contents:

1. Introduction
2. Literature Review and Research Gap
3. Theory
4. Methodology
5. Findings
6. Conclusion

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Tags: Digitization, the Management, Accounting Function, Case Study Analysis, Manufacturing Companies, Oliver Holtkemper