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Oliver Holtkemper

Digitization of the Management Accounting Function A Case Study Analysis on Manufacturing Companies

Controlling und Rechnungslegung – Managerial and Financial Accounting Series Editor Maik Lachmann, Lehrstuhl für Controlling und Rechnungslegung, TU Berlin, Berlin, Germany

In dieser Reihe werden aktuelle Forschungserkenntnisse im Bereich Controlling und Rechnungslegung publiziert. Methodisch liegt der Schwerpunkt auf empirischen und experimentellen Studien, die den Erkenntnisstand für Wissenschaft und Praxis erweitern und vertiefen. Forschungsarbeiten, die in dieser Reihe veröffentlicht werden, nehmen eine innovative Sichtweise auf aktuelle Themenstellungen im Bereich Controlling oder Rechnungslegung ein und generieren auf Basis anspruchsvoller Forschungsmethoden neuartige wissenschaftliche Erkenntnisse. Ein Fokus wird dabei auf verhaltensorientierte Aspekte von Controlling und Rechnungslegung gelegt. This series aims to provide an outlet for recent research in the areas of managerial and financial accounting. It includes empirical and experimental studies that contribute to a deeper understanding of accounting theory and practice. Research published in this series takes an innovative view on current topics in managerial and financial accounting to provide novel insights based on rigorous research design. A focus of this series are behavioral aspects of managerial and financial accounting.

More information about this series at http://www.springer.com/series/16139

Oliver Holtkemper

Digitization of the Management Accounting Function A Case Study Analysis on Manufacturing Companies

Oliver Holtkemper Coesfeld, Germany Berlin, Technische Universität, Diss., 2020

ISSN 2524-5686 ISSN 2524-5694 (electronic) Controlling und Rechnungslegung – Managerial and Financial Accounting ISBN 978-3-658-31508-5 ISBN 978-3-658-31509-2 (eBook) https://doi.org/10.1007/978-3-658-31509-2 © The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2020 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warra