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Updated: Jun 28, 2025

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管理会计和控制中的数字化:一篇编辑论文
Klaus Möller1, Utz Schäffer2, Frank Verbeeten3
1University of St. Gallen, St. Gallen, Switzerland.
概括
数字化正在改变管理会计和控制. 这种转变影响了商业模式,组织结构,以及控制器在数字时代不断变化的角色.
科学领域:
- 管理会计 管理会计
- 数字化转型 数字化转型
- 业务流程管理 业务流程管理
背景情况:
- 数字化正在重塑组织格局和商业模式.
- 管理会计和控制领域由于数字化的进步而面临重大颠覆.
- 控制者的角色正在经历一个根本性的重新定义.
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