Digitization of the Management Accounting Function PDF Download

Author: Oliver Holtkemper
Publisher: Springer Nature
ISBN: 3658315091
Category : Business & Economics
Languages : en
Pages : 135

View

Book Description
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.

Author: Imke Keimer
Publisher: Springer Nature
ISBN: 365841524X
Category : Business & Economics
Languages : en
Pages : 388

View

Book Description
Digital transformation has companies firmly in its grip. Digitalization has a multidimensional impact on the mangagement accounting function and is changing mangagement accounting processes, controlling methods and the role of the mangagement accountant. This edited work shows how the opportunities of digitalization can be used in a way that adds value to the mangagement accounting function. The authors describe individual dimensions of digitalization in mangagement accounting and convey the necessary fundamentals and concepts. Use cases from controlling practice complement the theoretical foundations and show cross-industry approaches to solutions.

Author: Alnoor Bhimani
Publisher: Oxford University Press on Demand
ISBN: 0199260389
Category : Business & Economics
Languages : en
Pages : 316

View

Book Description
The deployment of digital technologies by companies affects their functioning in economic terms, and also causes social, institutional and organizational effects. This book examines the way in which management accounting systems structures, thinking and practices are being altered as a result.

Author: Richard Busulwa
Publisher: Routledge
ISBN: 1000383261
Category : Business & Economics
Languages : en
Pages : 349

View

Book Description
Digital Transformation in Accounting is a critical guidebook for accountancy and digital business students and practitioners to navigate the effects of digital technology advancements, digital disruption, and digital transformation on the accounting profession. Drawing on the latest research, this book: Unpacks dozens of digital technology advancements, explaining what they are and how they could be used to improve accounting practice. Discusses the impact of digital disruption and digital transformation on different accounting functions, roles, and activities. Integrates traditional accounting information systems concepts and contemporary digital business and digital transformation concepts. Includes a rich array of real-world case studies, simulated problems, quizzes, group and individual exercises, as well as supplementary electronic resources. Provides a framework and a set of tools to prepare the future accounting workforce for the era of digital disruption. This book is an invaluable resource for students on accounting, accounting information systems, and digital business courses, as well as for accountants, accounting educators, and accreditation / advocacy bodies.

Author: Al Bhimani
Publisher: John Wiley & Sons
ISBN: 1119720095
Category : Business & Economics
Languages : en
Pages : 195

View

Book Description
Accounting Disrupted: How Digitalization is changing Finance delivers a powerful analysis of the new technological forces buffeting the accounting profession and identifies key pathways to responding to the challenges. Al Bhimani, distinguished accountant, academic, and author, shows readers how established business fundamentals are being eclipsed and that accounting has not been spared. You'll learn: How the new realities of digitalization, including big data and AI, are affecting audit work and financial management practices How learning fast about and from more diverse data sources is essential to the new accounting environment Why accounting information must start to speak to what will take place rather than about financial activities that have occurred What finance must do in a world of changing risks, data growth, fast digitization, and increased regulation The author makes a compelling case that accounting now faces a crunch: it needs to reshape itself from the core because conventional financial analysis is proving too cumbersome and slow for executives in digitalized organizations. In a straightforward and illustrated style packed with case studies and practical examples, he shows readers how big data, blockchain, robotic process automation, and artificial intelligence, can help accountants adapt to new realities. Perfect for finance leaders in both the private and public sectors, Accounting Disrupted also belongs on the bookshelves of accounting students who wish to better prepare for the technological and professional environment in which they’ll shortly find themselves.

Author: Abdalmuttaleb M. A. Musleh Al-Sartawi
Publisher: Springer Nature
ISBN: 3030934640
Category : Technology & Engineering
Languages : en
Pages : 637

View

Book Description
This book shows latest research on artificial intelligence for sustainable technology. ICGER 2021 was organized by the Accounting, Finance and Banking Department at Ahlia University, Bahrain, and was conducted on the 15th and 16th of September. The strategic partners included the University of Jordan, the Bahrain Economists Society, the Association of Chartered Certified Accountants: ACCA, Al-Barka Banking Group and the International Computer Auditing Education Association: ICAEA . The theme of the ICGER 2021 centered around artificial intelligence for sustainable finance and sustainable technology. Accordingly, the papers presented at the conference provided a holistic view of sustainable finance, sustainability, AI, financial technology, cybersecurity, blockchain, CSR, and governance. This book, unlike ever before, brings together intelligence applications of new technologies and the sustainability requirements in the era of the digital economy, with special attention given to the opportunities, challenges, for education, business growth, and economic progression of nations which will help societies (economists, financial managers, engineers, ICT specialists, digital managers, data managers, policymakers, regulators, researchers, academics, and students) to better understand, use, and control AI applications and financial technologies to develop future strategies and to achieve sustainable development goals.

Author: Utz Schäffer
Publisher: Springer Nature
ISBN: 3658259833
Category : Business & Economics
Languages : en
Pages : 261

View

Book Description
Jürgen Weber is known for his behavioral perspective on controlling and has made a lasting impact in German speaking countries during the past three decades. This anniversary volume compiles some of his outstanding publications from that period and presents them for the first time in English. In addition, it contains a current publication index of Jürgen Weber’s entire body of work.

Author: Alnoor Bhimani
Publisher: OUP Oxford
ISBN: 0191536202
Category : Business & Economics
Languages : en
Pages : 464

View

Book Description
The book comprehensively covers established and emerging areas in the fast changing field of Management Accounting. Well established accounting of practices such as budgeting, costing, responsibility accounting and capital investment analysis are discussed alongside innovative and emerging accounting based approaches to organizational control.

Author: Gary Spraakman
Publisher: Emerald Group Publishing
ISBN: 1784415855
Category : Business & Economics
Languages : en
Pages : 304

View

Book Description
In examining a company for 335 years, Management Accounting at the Hudson's Bay Company: From Quill Pen to Digitization finds five significant management accounting changes. Each difficult to make change was made for significant strategic and survival reasons. Thus, the focus is on the making and remaking of management accounting.

Author: Caroline Lambert
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

View

Book Description
Recent techniques and shifts in the environment are often viewed as leading management accountants to adopt a business orientation. However, empirical evidence pointing to clear shifts in the role played by management accountants remains relatively scarce. From in-depth qualitative research based on 73 interviews in ten multinational companies, we identify four distinct styles of management accounting function: discrete, safeguarding, partner, and omnipotent. We show that each style can be associated with one main role: discrete control of managerial behaviour, socialisation of managers, facilitation of decision-making, and centralisation of power. From this in-depth analysis of management accountants' styles and roles we move on to discuss the authority they hold and the independence/involvement dilemma they face.