Lisa WunderlichDigitalisierung im Controlling deutscher Energieversorger

Rezension

[...] Der Band kann - unter Berücksichtigung wissenschaftlicher Grundsätze - die Erfassung der Digitalisierungsproblematik und die Gewinnung neuer Einsichten merklich unterstützen.

About this book deutschenglish

German energy supply companies (ESC) act in an increasingly disruptive and complex market environment. Digital technologies offer new opportunities for ESC to increase their sales while reducing costs at the same time; but it also exposes the companies to additional risks. The corporate function Management Accounting & Control (MAC) can play a major role in exploiting these potentials, which has not been investigated so far. In this dissertation the status quo of the digitalization in the MAC department in German ESC as well as the digitalization potential in such companies are evaluated by conducting an empirical field study (expert interviews). The interview results are then compared to the findings of a cross-industry literature analysis.

The interviews indicate that digitalization is a commonly known phrase in the MAC department in German ESC but is understood very differently and often has negative connotations. Consequently, the level of digitalization in the MAC department in ESC and other corporate functions is very low. If digitalization projects are being initiated and realized nevertheless, they are often induced by legislative regulations. Further, it is consented that the task area of management accountants will undergo significant changes in the future. Additionally, the departments’ effectiveness will increase. However, cost-reducing job cuts are not expected.

Linking the findings of the literature analysis and the results of the expert interviews, a digital maturity model, specifically adapted for the MAC department in energy supply companies, is synthesized. The model enables management accountants to accompany the digitalization of their respective ESC and further allows the MAC department to evaluate the relevance of using different digital technologies in their individual tasks and processes.

Ihr Werk im Verlag Dr. Kovač

Möchten Sie Ihre wissenschaftliche Arbeit publizieren? Erfahren Sie mehr über unsere günstigen Konditionen und unseren Service für Autorinnen und Autoren.

Dissertation veröffentlichen