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Die Auswirkungen der Digitalisierung auf die Rolle des Controllers Kapitel lesen Erstes Kapitel lesen

2022 | OriginalPaper | Buchkapitel

Digitalizing Management Accounting

verfasst von : Rafael Heinzelmann

Erschienen in: Controlling – Aktuelle Entwicklungen und Herausforderungen

Verlag: Springer Fachmedien Wiesbaden

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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).

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Vorheriges Kapitel Digitalisierung im Rechnungswesen und Controlling – praktische Aspekte der Steuer- und Unternehmensberatung
Nächstes Kapitel Nachhaltigkeitscontrolling in Klein- und Mittelunternehmen
Fußnoten
1
Cf. Fors (2010), Hagberg (2017).
 
2
Cf. McMickle (1996), Quattrone (2004); Becker/Heinzelmann (2017), Heinzelmann (2017).
 
3
Bhimani/Willcocks (2014), p. 470.
 
4
Cf. Bhimani/Willcocks (2014), Leoni/Parker (2019), Moll/Yigitbasioglu (2019).
 
5
Cf. Lev/Gu (2016), Govindarajan et al. (2018a, b, c).
 
6
Cf. Govindarajan et al. (2018a), p. 2.
 
7
Cf. Govindarajan et al. (2018b).
 
8
Cf. Govindarajan et al. (2018a).
 
9
Cf. Lev/Gu (2016).
 
10
Cf. Johnson/Kaplan (1987).
 
11
Cf. Johanson et al. (2001).
 
12
Cf. Ittner/Larcker (2001).
 
13
Cf. Mouritsen (2003).
 
14
Cf. Hagiu (2014), Sundararajan (2016), Kirchner/Schüßler (2018).
 
15
Cf. Schor/Fitzmaurice (2015).
 
16
Cf. PricewaterhouseCoopers (2015).
 
17
Cf. World Economic Forum (2019).
 
18
Cf. Rifkin (2001).
 
19
Cf. Miller (2001).
 
20
Cf. Jeacle/Carter (2011), Orlikowski/Scott (2014), Stone et al. (2014), Kornberger et al. (2017).
 
21
Authority: When features such as the quality of a product or service are difficult to observe or measure, professional and expert judgments come into play (e.g., star ratings for restaurants). The process of commensuration leads to an asymmetry that favors high-status products and producers, resulting in self-reinforcing effects that safeguard their privileged market position (Orlikowski/Scott 2014). Reactivity: people change their behaviors in reaction to being evaluated or measured. This changes how organizations are run, as business owners seek to conform to reputation systems, which may lead them to act in ways that contradict the organization’s long-term mission (Espeland/Sauder 2007).
 
22
Cf. Espeland/Sauder (2007), Orlikowski/Scott (2014).
 
23
Cf. Kornberger et al. (2017).
 
24
Cf. Kornberger et al. (2017).
 
25
Cf. Kornberger et al. (2017).
 
26
Cf. eBay (2019).
 
27
Stone et al. (2014), as cited in Kornberger et al. (2017), p. 8.
 
28
Cf. Kornberger et al. (2017).
 
29
Cf. Kornberger et al. (2017).
 
30
Cf. Kornberger et al. (2017).
 
31
Cf. Airbnb (2019).
 
32
Cf. Airbnb by the numbers (n.d.).
 
33
Cf. Sundararajan (2016).
 
34
Cf. Airbnb (2019).
 
35
Cf. Leoni/Parker (2019).
 
36
Leoni/Parker (2019), p. 3.
 
37
Cf. Leoni/Parker (2019).
 
38
Cf. Leoni/Parker (2019).
 
39
Cf. Leoni/Parker (2019).
 
40
Cf. TripAdvisor (2019a).
 
41
Cf. TripAdvisor (2019b).
 
42
Cf. Jeacle/Carter (2011), p. 294.
 
43
Cf. Jeacle/Carter (2011).
 
44
Cf. TripAdvisor (2019b).
 
45
Cf. Gössling et al. (2018).
 
46
Cf. Gössling et al. (2018).
 
47
Cf. The Guardian (2014), as cited in Gössling et al. (2018).
 
48
Cf. Butler (2017), Creet (2019).
 
49
Cf. Kirchner/Schüßler (2018).
 
50
Cf. Kornberger et al. (2017), Barbe/Hussler (2019); Leoni/Parker (2019).
 
51
Cf. Sundararajan (2016).
 
52
Cf. Guttentag (2015).
 
53
Cf. Orlikowski/Scott (2014).
 
54
Bhimani/Willcocks (2014), p. 469 f.
 
55
Cf. Quattrone/Hopper (2005), Heinzelmann/Becker (2014), Heinzelmann (2015, 2017).
 
56
Cf. Dechow/Mouritsen (2005).
 
57
Cf. Kristandl et al. (2015), Al-Htaybat/Alberti-Alhtaybat (2017), Moll/Yigitbasioglu (2019).
 
58
Cf. Mulholland et al. (2010).
 
59
Cf. Moll/Yigitbasioglu (2019).
 
60
Cf. Moll/Yigitbasioglu (2019).
 
61
Cf. Bhimani/Willcocks (2014).
 
62
Cf. Strauss et al. (2015).
 
63
Cf. Bhimani/Willcocks (2014).
 
64
Cf. Moll/Yigitbasioglu (2019).
 
65
Cf. Kristandl et al. (2015), Strauss et al. (2015), Moll/Yigitbasioglu (2019).
 
66
Cf. McAfee et al. (2012), Warren et al. (2015).
 
67
Cf. McAfee et al. (2012), Bhimani/Willcocks (2014), Bhimani (2015).
 
68
Cf. McAfee et al. (2012), p. 4.
 
69
Cf. Bhimani/Willcocks (2014), p. 475.
 
70
Cf. Huerta/Jensen (2017), Lindqvist/Neumann (2017).
 
71
Cf. McAfee et al. (2012).
 
72
Cf. McAfee et al. (2012).
 
73
Cf. Bhimani/Willcocks (2014), Quattrone (2016).
 
74
Cf. Bhimani (2015), Warren et al. (2015).
 
75
Cf. Quattrone (2016).
 
76
Cf. Moll/Yigitbasioglu (2019), p. 13.
 
77
Cf. Moll/Yigitbasioglu (2019), p. 13.
 
78
Cf. Ghahramani (2015), as cited in Moll/Yigitbasioglu (2019).
 
79
Cf. IBM (2018), as cited in Moll/Yigitbasioglu (2019).
 
80
Cf. Moll/Yigitbasioglu (2019).
 
81
Cf. Bhimani/Willcocks (2014), Quattrone (2016), Moll/Yigitbasioglu (2019).
 
82
We use the term finance professionals to highlight that organizational roles often vary, and management accounting work is not limited to employees with the job title “Management Accountant” or “Controller”. We thus use the terms “finance professional” and “management accountant” interchangeably.
 
83
Cf. Becker/Heinzelmann (2017), Heinzelmann (2018), Wolf et al. (2019).
 
84
Cf. Hopper (1980).
 
85
Cf. Alvesson/Willmott (2002), Morales/Lambert (2013), Heinzelmann (2018).
 
86
Cf. Baldvinsdottir et al. (2009).
 
87
Cf. Goretzki et al. (2013), Morales/Lambert (2013).
 
88
Cf. Goretzki et al. (2013), Morales/Lambert (2013), Heinzelmann (2017, 2018).
 
89
Cf. Al-Htaybat/Alberti-Alhtaybat (2017).
 
90
Cf. Moll/Yigitbasioglu (2019).
 
91
Cf. Mödritscher/Wall (2019).
 
92
Cf. Quattrone (2016).
 
93
Cf. McMickle (1996), Quattrone (2004), Bhimani/Willcocks (2014).
 
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Metadaten
Titel
Digitalizing Management Accounting
verfasst von
Rafael Heinzelmann
Copyright-Jahr
2022
Buch
Controlling – Aktuelle Entwicklungen und Herausforderungen

Print ISBN: 978-3-658-35168-7

Electronic ISBN: 978-3-658-35169-4

Copyright-Jahr: 2022

DOI
https://doi.org/10.1007/978-3-658-35169-4_9