Digitalization in management accounting and control: an editorial

Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well as the role of the controller. This editorial discusses thes...

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Detalles Bibliográficos
Autores principales: Möller, Klaus, Schäffer, Utz, Verbeeten, Frank
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer Berlin Heidelberg 2020
Materias:
Editorial
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7179378/
http://dx.doi.org/10.1007/s00187-020-00300-5
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author Möller, Klaus
Schäffer, Utz
Verbeeten, Frank
author_facet Möller, Klaus
Schäffer, Utz
Verbeeten, Frank
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description Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well as the role of the controller. This editorial discusses these developments by introducing the concept of digitalization and describing its impact on the field of management accounting and control.
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spelling pubmed-71793782020-04-23 Digitalization in management accounting and control: an editorial Möller, Klaus Schäffer, Utz Verbeeten, Frank J Manag Control Editorial Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well as the role of the controller. This editorial discusses these developments by introducing the concept of digitalization and describing its impact on the field of management accounting and control. Springer Berlin Heidelberg 2020-04-23 2020 /pmc/articles/PMC7179378/ http://dx.doi.org/10.1007/s00187-020-00300-5 Text en © The Author(s) 2020 Open AccessThis article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence, and indicate if changes were made. The images or other third party material in this article are included in the article's Creative Commons licence, unless indicated otherwise in a credit line to the material. If material is not included in the article's Creative Commons licence and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. To view a copy of this licence, visit http://creativecommons.org/licenses/by/4.0/.
spellingShingle Editorial
Möller, Klaus
Schäffer, Utz
Verbeeten, Frank
Digitalization in management accounting and control: an editorial
title Digitalization in management accounting and control: an editorial
title_full Digitalization in management accounting and control: an editorial
title_fullStr Digitalization in management accounting and control: an editorial
title_full_unstemmed Digitalization in management accounting and control: an editorial
title_short Digitalization in management accounting and control: an editorial
title_sort digitalization in management accounting and control: an editorial
topic Editorial
url https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7179378/
http://dx.doi.org/10.1007/s00187-020-00300-5
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