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Understanding the Changing Role of the Management Accountant in the Age of Industry 4.0 in Germany

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Title:Understanding the Changing Role of the Management Accountant in the Age of Industry 4.0 in Germany
Authors:Wadan, Rafi
Teuteberg, Frank
Bensberg, Frank
Buscher, Gandalf
Keywords:Big Data, Data Science and Analytics Management, Governance and Compliance
Organizational Systems and Technology
Competencies, Data Scientist, Digital Transformation, Industry 4.0, Management Accounts Role
Date Issued:08 Jan 2019
Abstract:Currently, business processes are undergoing a transformation through digitalization. In the course of this development, “Industry 4.0” also has an impact on management accounting and IT systems. By promising technical development and improvement of management accounting processes, the conventional roles are challenged and the introduction of new occupational fields is prognosticated. However, in theory and practice, the impact of industry 4.0 (I4.0) on management accounting has not been considered adequately so far. Against this background, the primary goal of this study is to investigate the implications of I4.0 on management accounting by means of a triangulation approach. The results of expert interviews, a literature review and an analysis of job advertisements provide an overview on the development of competencies of Management Accountants (MA) in Germany. The results have highlighted a closer cooperation of MA and Data Scientists. Additionally, there will be a shift from traditional analysis towards statistical analysis methods.
Pages/Duration:10 pages
URI/DOI:http://hdl.handle.net/10125/60017
ISBN:978-0-9981331-2-6
Rights:Attribution-NonCommercial-NoDerivatives 4.0 International
https://creativecommons.org/licenses/by-nc-nd/4.0/
Appears in Collections: Big Data, Data Science and Analytics Management, Governance and Compliance


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