Zusammenfassung
“Digitalization” is a term that is widely used to describe various technology-induced organizational change processes. These range from those that increase efficiency through the use of technology (e. g., digitalizing paper-based workflows, e.g. invoicing) to disruptive changes to existing business models by employing new technological possibilities (e. g., platforms such as Airbnb or Uber).
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Heinzelmann, R. (2019). Digitalizing Management Accounting. In: Feldbauer-Durstmüller, B., Mayr, S. (eds) Controlling – Aktuelle Entwicklungen und Herausforderungen. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-27723-9_9
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