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007			cr nn 008mamaa
008			201027s2020 gw | s |||| 0|eng d
020			_a9783658315092
040			_dUNAV _bspa _cUEV
050			_aHD2346 _b.H65 2020 EB
082	0	4	_a658.15 _223
100	1		_aHoltkemper, Oliver
245	1	0	_aDigitization of the Management Accounting Function : _bA Case Study Analysis on Manufacturing Companies _cby Oliver Holtkemper
250			_a1st ed
260			_aWiesbaden _bSpringer Fachmedien Wiesbaden _c2020
300			_a1 recurso en línea (XV, 125 p.)
336			_2rdacontent _aTexto (visual) _btxt
337			_2rdamedia _aelectrónico _bc
338			_2rdacarrier _arecurso electrónico _bcr
490	0		_aSpringer eBooks
490	0		_aControlling und Rechnungslegung - Managerial and Financial Accounting
505	0		_aIntroduction -- Literature review and research gap -- Theory -- Methodology -- Findings -- Conclusion
520			_aThis 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. 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
538			_aForma de acceso: World Wide Web
650		0	_9512104 _aBusiness
710	2		_aSpringerLink
856	4	0	_uhttps://go.openathens.net/redirector/universidadeuropea.es?url=http://doi.org/10.1007/978-3-658-31509-2 _zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942			_2lcc _cLE
998			_db