Klaus Möller
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Prof. Dr.
Last Name
Möller
First name
Klaus
Email
klaus.moeller@unisg.ch
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+41 71 224 7406
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  • Publication
    Digitalization in management accounting and control: an editorial
    (Springer, )
    Möller, Klaus
    ;
    Schäffer, Utz
    ;
    Verbeeten, Frank
    Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well as the role of the controller. This editorial discusses these developments by introducing the concept of digitalization and describing its impact on the field of management accounting and control. Digitalization is the use of digital technologies to change a business model and provide new revenue and value-producing opportunities—the process of moving to a digital business (Gartner, 2020). As such, it has affected all kinds of business activities, including business models and supply chains, as well as support functions such as human resources and accounting. Digitalization enables various new forms of cooperation between companies, suppliers, customers, and employees, leading to new product and service offerings. At the same time, digitalization is a challenge for incumbent companies, as it requires them to reflect on their current strategy and to explore new business opportunities. In the finance function, digitalization has resulted in the automation and robotization of routine processes, the introduction of business intelligence, and the application of data analytics. Digitalization is affecting our daily lives as well as the role of controllers.
    Type: journal article
    Journal: Journal of Management Control
    Volume: 31
    Issue: 1-2
    URL: https://link.springer.com/article/10.1007/s00187-020-00300-5?wt_mc=alerts.TOCjournals
    URI: https://www.alexandria.unisg.ch/handle/20.500.14171/116724
  • Publication
    Working Capital Management: Wertschöpfungsprozess mit Potenzial
    (H+ Die Spitäler der Schweiz, Schweizerische Vereinigung der Spitaldirektorinnen und -direktoren SVS, 2021)
    Mitterlechner, Matthias
    ;
    Thurnheer, René
    ;
    Weishaupt, Roger
    ;
    Meier, Diego
    ;
    Möller, Klaus
    Type: journal article
    Issue: 1-2 / 2021
    URI: https://www.alexandria.unisg.ch/handle/20.500.14171/111183