Klaus Möller

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.

We present a state of the art analysis on input and output factors for services in the field of telemedicine by applying a systematic literature review. Our results show that no attempts for the systematic identification of a set of input and output factors have been conducted so far, and the systematic consideration of all stakeholders is not adequately addressed in literature. We further identified and present input and output factors that we assigned to 16 categories and assessed their relevance for the stakeholders of the telemedicine sector. Our study hence contributes to research activities within service productivity and can serve as a starting point to develop comprehensive productivity models for telemedical services (TMS).

Despite significant technological progress, predictive analytics is still rarely used in a professional way for financial forecasting. An integral approach which goes beyond the mere technical application is necessary for a successful implementation. By the analysis of different implementation projects, different success factors for predictive analytics projects could be derived and summed up in an integral concept. Based on that improvement in the areas of forecast accuracy, the use of resources and steering effects can be realized.