From digitisation to digital transformation
This research undertaken by a team from Essec Business School investigated the work, challenges and roles of French and German management accountants in the digital age.
Interviews with 26 German senior management accountants; specialised consultants; and data analytics, innovation, risk management and IT experts were conducted and the results compared with a similar set of interviews conducted in France.
It found that management accountants are strongly engaged in the digitisation of their companies. They also play an important role in the digital transformation through their involvement in data quality, IT system harmonisation, fostering efficiency in budgeting processes and the implementation of self-service reporting tools for managerial decision-making.
The research project builds on the distinction between two crucial and interconnected, yet different facets of the digital age: digitization and digital transformation.
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