Digitalizing Management Accounting

Rafael Heinzelmann ()
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Rafael Heinzelmann: University of Agder

A chapter in Controlling – Aktuelle Entwicklungen und Herausforderungen, 2022, pp 165-182 from Springer

Abstract: Zusammenfassung “Digitalization” is a term that is widely used to describe various technology-induced organizational change processes. These range from those that increase efficiency through the use of technology (e.g., digitalizing paper-based workflows, e.g. invoicing) to disruptive changes to existing business models by employing new technological possibilities (e.g., platforms such as Airbnb or Uber).

Date: 2022
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DOI: 10.1007/978-3-658-35169-4_9

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