Virksomhedsøkonomi

Based on theoretical foundations and evidence-based case studies, this book identifies the fundamental motivations underpinning corporate fraud in both developing and developed countries. The book offers practical solutions in terms of monitoring and potentially preventing future corporate fraud activity. It is expected that uncovered corporate fraud negatively affects the public reputation, and financial performance of fraudulent firms. However, what is of more importance for fraudulent firms is how to regain the trust of customers, investors, and other stakeholders, as this impacts the long-term sustainability of businesses. Operational strategies, including reform, provide an effective channel for a fraudulent firm¿s business sustainability yet this notion remains unexplored in the literature. This authored research book argues that the choice of appropriate operational strategies is critical as they serve as an effective channel for fraudulent firms to re-gain the trust from customers and markets, re-establish their reputation, and enhance the firm¿s long-term value. The authors posit that there is no ¿one-size fits-all¿ approach because the choice of effective operational strategies is needed to acknowledge the significance of context such as industry type, economic conditions, legal frameworks as well as the firm¿s fraudulent characteristics.

This book provides acomprehensive introduction to the fundamental principles and concepts of finance, designed to equip studentswith the knowledge and skills necessary to understand and navigate the complex world of finance.At OpenStax,we believe in the power of open education and the importance of making educational resources accessible to all.That's why this book is licensed under a Creative Commons Attribution 4.0 International (CC BY) license. Thismeans that you have the freedom to distribute, remix, and build upon the content of this book, as long as youprovide attribution to OpenStax and its content contributors.We understand that every course has uniquerequirements, and that's why you are free to use the entire book or select specific sections that are most relevantto your needs. You can even customize your own version of this book, making it available to your students inlow-cost print or digital formats through your campus bookstore.For your convenience, we have also provided aweb view of the book, allowing you to link directly to specific sections in your syllabus. This flexibility empowersyou to tailor the content to suit your teaching preferences and the learning objectives of your course.Throughoutthe book, you will find various artworks that have been carefully selected to enhance your understanding of theconcepts presented. Most of these artworks include detailed attributions, including the title, creator or rightsholder, host platform, and license, within the caption. If you choose to reuse any of the artworks, please ensurethat you provide the same attribution to the original source. In cases where attribution is not provided in thetext, you can use the following attribution: Copyright Rice University, OpenStax, under CC BY 4.0 license.Westrive for accuracy and excellence in our textbooks. While our books undergo a rigorous review process, errorscan occasionally occur, and writing style guides may change over time. As a web-based resource, we have theability to make updates periodically to ensure the content remains up to date and pedagogically sound. If youcome across any errors or have suggestions for corrections, we encourage you to submit them through the linkon your book page on OpenStax.org. Our team of subject matter experts will review all suggestions, and we arecommitted to transparency by providing a list of past errata changes on your book pageWe hope that Principlesof Finance serves as a valuable resource in your journey to understand the principles that underpin the world offinance. OpenStax is dedicated to providing high-quality educational materials, and we are honored to be part ofyour learning experience.

¿Addressing a topic at the forefront of global interests in business and development, this book is the first comprehensive book in the world that addresses ESG wholistically. It combines academic and practical content through multidisciplinary analysis, integrating economics, statistics, finance, strategic management and mathematics with an African focus. The book argues that ESG is largely in the interest of the firms/companies themselves, in addition to benefitting the larger society in which they exist. It also makes it everyone's responsibility to play a part in addressing global climate challenges. Thus, the book views the survival of the corporations, economies and the larger societies as interlinked. It will be of interest to researchers, policymakers and business persons in and outside of Africa.

This book provides students with basic knowledge and advance skills for addressing practical challenges in valuation. First, the book presents financial information as a vital ingredient for performing corporate valuation. Second, the book presents key concepts of value and valuation and basic techniques for cash flow discounting. Third, the book offers an understanding of the reality of valuation, not simply as a numerical subject, as most people tend to think, but as a combination of objective and subjective aspects. Finally, it examines valuation in relation to the linkage between a firm¿s objective, management role in value creation, investors¿ decisions, and the valuation role of financial information. This book is designed and presented to make valuation easily accessible while also not diluting the nature of its complexity. To assist in the learning experience, the author provides illustrative case studies using real world data and review questions tocover all concepts. To assist professors, slides, Microsoft Excel illustrations, working data and sample syllabi are available online for download.

Share market is often changing. Share price will often change due to market environment factor influence, e.g. competitors, strategy change, reorganization, sale growth or reducing etc. different factors. How share buyers can predict share price whether it will rise or reduce in short time. Why can share price be influenced by insurance need? In this book, I shall indicate some external environment factors and company internal environment factors to explain how and why they will possible influence any company share price changes more easily. Readers can learn some useful knowledge to attempt to predict whether these factors can influence share price changes more easily in possible. Evaluation to any shares prices why and how and when they change, you can have more confidence to earn share profit in investment market.

In a digital world like this, there is need for individual investors or firms who have interest in small business and even large ones to study the evaluating target companies' financial information by examining the past and current financial statements which includes balance sheet, income statements, cash flow statements. Potential investors would definitely want to form opinions about investment value and expectations for future performance. Furthermore, there are needs for financial analysis especially for small-business owners because they need to weight the effect of certain decisions like borrowing, giving out loans and even mergers. Introductory knowledge into the world of financial analysis and even up to the intermediate and professional levels are embedded in this piece.

This book offers a comprehensive review of crowdfunding at Higher Education Institutions, both in theory and practice. In addition, it sheds new light on the emerging concept of crowdfunding at Higher Education Institutions and presents an overview of current academic discussions and best practices regarding crowdfunding in education.Approaching crowdfunding from an integrated perspective, the book explores the relationship between crowdfunding and higher education institutions from both theoretical and practical perspectives.The theory part outlines why higher institutions should interact with crowdfunding platforms beyond the goal of simply raising funds. It continues to define science crowdfunding and education crowdfunding and provides a literature review of education crowdfunding. It follows with an outline of teaching alternative finance theory.The practice part consists of an attempt to develop a core curriculum for teaching crowdfunding, with casesstemming from university education as well as professional education. Two contributions deal with the implementation of crowdfunding platforms at universities. Furthermore, crowdfunding is then connected to non-fungible tokens used to alleviate student debt. Lastly, crowdfunding is put into the context of crowdsourcing practices.It includes contributions from international academics, scholars and professionals in the field and provides a global, multidimensional perspective on crowdfunding. Lastly, the book is unique in that it points the way forward, both for policymakers and for the research community, in terms of thinking about crowdfunding at Higher Education Institutions and the complex issues surrounding its development.

"The first systematic treatment of model risk, this book provides the tools needed to quantify and assess the impact of model uncertainty. It will be essential for all those working in portfolio theory and the theory of financial and engineering risk, for practitioners in these areas, and for graduate courses on risk bounds and model uncertainty"--

This book aims to enrich the banking and finance literature by gathering insights in new research topics being undertaken in the aftermath of the Covid-19 pandemic. The book spans all the major research fields in finance and banking with a particular focus on corporate governance, sustainability and innovation.The book brings together academics at a range of European universities and stems from research presented at the 2022 Annual Conference of the Wolpertinger Club. The first part focuses on the impact of banks¿ corporate governance practice on their performance, including pay gaps as well as diversity and ESG policies. The second part examines how banks are conducting their green transition with topics including reputational risk, greenwashing, green bonds, and ESG scores. The final section of the book considers the role of digitalization and innovative technologies in creating unprecedented disruption in the banking sector.This edited collection is valuable tothose researching in finance, banking and business, as well as policymakers and operational decision makers at financial institutions.

The terms venture capital and private equity may differ across countries. This book discusses venture capital not only as risk capital toward unlisted companies with the aim to enhance the investee firm, but also analyses broader forms of entrepreneurial investment: from early stage financing to buyout and turnaround transaction. This book is divided into four sections. The first section aims to shed light on the terminology and offers a comparison between private equity/venture capital, and the traditional banking sector as financing sources. The second section details the differences between private equity and venture capital transactions on the basis of firm life cycle, and summarizes the main characteristics of both private equity and venture capital investors and investee firms. The third section illustrates the evolution of the private equity and venture capital industry before and after the financial crisis by looking at three fundamental aspects: fundraising, investment and divestment, all in terms of volume and trends. The last section discusses the basic elements of corporate valuation applied to private equity and venture capital industry, with some practical examples.

PRAISE FORFINANCIAL MANAGEMENT "The finance profession is at a crossroads and Jack Alexander is standing at the signposts, pointing toward a path where they can transform themselves to a value-adding partner. With the right support, technology, and mindset--the humble finance team can emerge as a powerful catalyst for performance improvements and value creation. A book that is worth its weight in gold." --DANIELE TEDESCO, CEO, Apliqo "I have witnessed firsthand Alexander's partnership-driven approach and framework-driven concepts enhance firm profitability, and ultimately value. This comprehensive book is a must-read, and reference for finance executives and FP&A teams." -- WILLIAM W. BENTON, CFA, Investment Analyst, Partner, William Blair Investment Management, LLC "An excellent resource for the finance professional aiming to add value to the business as a trusted advisor. In addition to providing the right level of depth on both core fundamentals and advanced topics, the book's emphasis on the intangibles required to effectively serve the business in the ever-changing environment of the 21st century makes this a timely and worthwhile read." --MICHAEL ROSSI, MBA, CFO, Healthcare/Life Science "Jack Alexander's latest insight leads us beyond the traditional drivers of business performance to an evolving 21st century environment, requiring new approaches to succeed as an effective business partner. This book delineates the potential partnership with business leaders to help achieve organizational goals, drive performance and maximize shareholder value. A must-read for financial and business leaders."--JOE HARTNETT, CEO, Single Digits Inc. "Financial Management is a go-to guide for CFOs to drive performance and create shareholder value. These techniques can elevate a CFO from gatekeeper to strategic partner to the CEO. The tools are based on decades of experience and sound financial principles." -- JENNIFER BETHEL, PHD, Professor Emeritus, Past Chair of the Finance Department, Babson College "Financial Management is an exceptional reference for all finance professionals, providing a comprehensive guide and invaluable insights from a successful career CFO and executive advisor. The companion website really sets this text apart, offering practical tools to drive growth, profitability and value and elevates finance professionals to the level of trusted business partners." --LAURA J. GOEDKEN, CFO, SaaS and Services

This book focuses on understanding Innovation in the Financial Services Sector. The collection of contributions gathered in the book highlights the importance of technology contexts that pertain to Finance, accounting, and the law arena. The respective chapters address topics such as Economic development, social entrepreneurship, Online Behaviour, Digital entrepreneurship, and Islamic banks. All contributions are based on the latest empirical and theoretical research and provide key findings and concrete recommendations for scholars, entrepreneurs, organizations, and policymakers.

UNLEASH THE CFO WITHIN​​"A must-read for all women. Amanda will teach you what truly matters when looking at your numbers and give you the confidence to step into your light with the knowledge and power to be financially fit! Finally, a book that offers tools, strategies and practical tips to be at the top of your money game and become your own CFO."- Rachael Ferguson, Chief Executive Officer of SynxBody"This book guides you to overcome your financial barriers and develop your own game plan for success."- Peace Mitchell, Director, The Women's Business School. Women face difficulties and stigma - the gender pay gap, less superannuation, higher homelessness, financial abuse, and minimal funding for women-founded businesses.In Financially Fit Women: How to be your own CFO - Confident, Focused and On top of your money, Amanda Thompson combats these issues by sharing her decades of financial knowledge with women, empowering them to be financially fit.After overcoming a heart attack at the age of 34 and becoming a single mum, Amanda empowered herself and took the initiative to build her own business that reflected her beliefs, ideals, values and knowledge. Amanda's life experiences, coupled with her success as an endurance athlete drive her to help women and set them up for success.This invaluable source of knowledge provides you with award-winning financial advice and practical solutions to getting on top of your finances and staying there.Amanda empowers you to live the life you want, define your goals, and use financial wisdom to achieve them. It's time to embrace your opportunities and become financially fit!Financially Fit Women is the ultimate guide for setting yourself up for success and to take charge of your financial future and overcome any barriers or societal expectations that may hold you back.endurancefinancial.com.au

This book addresses key issues in corporate finance and explores them from financial development and financial stability perspectives in emerging markets. Emerging economies are susceptible to rapidly changing financial sectors and products as well as financial upheavals. In this light, the growing interdependence of states and capital markets, and the risk of crises have an impact on the financing of firms. The chapters in this book highlight how companies and policies in emerging markets are affected and deal with the current post-crisis world. By combining academic and industry insights, the critical issues in corporate finance, financial development, and the preparedness of emerging markets are explored.

Geld ist Tauschmittel, Zeitreserve der Zukunft und Motor eines Unternehmens. Unternehmensgründende und Unternehmen im Rahmen von Strukturwandel brauchen oft Geld, ohne entsprechende Sicherheiten für die benötigten Mittel bieten zu können. Zugang zu Geld und Finanzierungen auch ohne Eigenkapital zu erhalten, wird insbesondere bei steigenden Zinsen eine besondere Herausforderung. Neben klassischen Finanzierern wie Banken, gibt es inzwischen zahlreiche weitere Möglichkeiten, Unternehmungen zu finanzieren, ohne sich Geldgebern, Zins und Tilgung völlig auszuliefern. Eigene Finanzierungspotentiale zu identifizieren und zu nutzen, erfordert grundlegendes Verständnis für die Funktion und Aufbau von Finanzierungen sowie für die Motivation und die Sichtweisen von Geldgebern.In diesem Buch werden die Grundlagen zu Finanzierungen gegeben und die Angst vor dem Zauber einer Finanzierungsanfrage genommen. Der Autor erläutert anhand eigener unternehmerischer Beispiele, wie es gelingen kann,die beste Perspektive und Planung für das eigene Vorhaben zur Geldbeschaffung zu ermitteln und anzugehen.

This volume presents the proceedings of the 3rd International Scientific Conference on Sustainable Development (ESG 2022), St. Petersburg 2022. It discusses strategic approaches and relevant decisions of business, government, and civil society to achieve the Sustainable Development Goals (SDG), which were adopted by all UN member states in 2015. At present, the economies of different countries are in a zone of turbulence and the current agenda pushes the transformation of all customary systems to maintain and keep the achieved positions. The need to implement the agenda of sustainable development and achieve the SDGs is implemented through the socio-economic development strategies of countries with low greenhouse gas emissions, opportunities for green and transitional projects are considered, the issue of disclosure of non-financial reporting is widely studied, which can provide additional signal to business about the framework of sustainability in a changing world, as well as prospects for implementation of social and managerial business initiatives within the SDGs.The economies of various countries are currently in a zone of turbulence, and the current agenda is pushing for the transformation of all customary systems to maintain and sustain the positions achieved. The need to implement the sustainable development agenda and achieve the SDGs is being realized through the socio-economic development strategies of countries with low greenhouse gas emissions, opportunities for green and transitional projects are being considered, non-financial reporting disclosure is being widely studied, which can provide an additional signal to business about the sustainability framework in a changing world, and prospects for social and managerial business initiatives under the SDGs.This volume brings together material on sustainable development in economics and finance as well as industry. It is intended for scholars and professionals involvedin public and corporate finance, financial accounting and auditing, sustainable development risk management, as well as economic growth, macroeconomics, monetary policy in a sustainable development environment, public and corporate governance and economics, corporate communications and public relations.

Dieses Buch bietet eine lebendige Reise durch die Ideengeschichte um den "Höhepunkt der Steuerkunst des liberalen Bürgertums", die Einkommensteuer. Fachkundig und engagiert beschreibt Reiner Sahm die Ursprünge dieser "Königin der Steuern" sowie ihr wechselhaftes Schicksal in den Steuersystemen von den napoleonischen Kriegen bis zum preußischen Erbe mit besonderem Augenmerk auf dem Durchbruch dieser Idee ab Mitte des 19. Jahrhunderts. Angesichts der heutigen Flut der sich ständig erneuernden Steuervorschriften mündet die empfehlenswerte Darstellung in den Appell, der "Königin" ihre verlorene Krone, die Gerechtigkeit, unbedingt zurückzugeben.

Übergreifendes Ziel dieser Arbeit ist es, die Professionalisierung von Investor Relations (IR) in börsennotierten KMU in Deutschland zu erforschen sowie zu ihrer zukünftigen Etablierung in den Unternehmen beizutragen. Zu diesem Zweck analysiert die Autorin theoretisch und empirisch gestützt die unterschiedlichen Bedürfnisse der relevanten Bezugsgruppen für IR. Daraufhin untersucht und priorisiert sie verpflichtende und freiwillige Kommunikationsmaßnahmen für die Bezugsgruppen. Basierend auf diesen Erkenntnissen leistet die Arbeit einen Beitrag zur Professionalisierung der IR-Kommunikation u.a. durch Erstellung eines Anforderungskatalogs und Ableitung konkreter Handlungsempfehlungen für börsennotierte KMU in Deutschland.

This book aims to fill the literature gap on digital instruments and FinTech in enhancing green finance. Technological innovation can increase transparency, accountability, and speed, decentralize the financial system, improve risk management, increase competition, lower costs, improve efficiency, increase cross-sectoral collaboration and integration, and scale up green finance. Artificial intelligence (AI), distributed ledger technologies (DLT) or blockchain, peer-to-peer lending platforms, big data,  Internet-based and mobile-based payment platforms, Internet of Things (IoT), matchmaking platforms including crowdlending, tokenizing green assets are potential means to scale up the green finance for achieving the SDGs. The COVID-19 pandemic, the economic downturns, and the uncertainties shrank the new investments in renewable energy projects globally. Low investment in renewable energy projects could threaten the expansion of green energy needed to provide energy security and meet SDG7 and SDG13. Investments in renewable energy projects are scarce because of several risks and a low rate of return. Although several new green financing solutions such as green bonds, green banks, green credit guarantee, carbon taxation, carbon trade, village funds, and community trust funds have been established in different countries, these are insufficient, and alternative ways to finance projects are required. The book provides several high-quality studies on utilizing digitalization, FinTech, financial innovations, and other new technologies to fill the finance gap of green projects to meet the SDG goals. The chapters are written by scholars in diverse countries and regions and include practical policy recommendations.

In 1975, the U.S. Securities Acts Amendments were enacted by Congress, which amongst other measures, officially mandated development of a National Market System (NMS). Since that time, the competitive map has been redrawn, technological changes have been huge and pervasive in scope, and the landscape is ever-changing. This book looks at the evolution of NMS and the factors that have influenced it since its development. Titled after the Baruch College Financial Markets Conference, 40 Years of Experience with the National Market System (NMS): Who Are the Winners and What Have We Learned, the book examines the following questions: What is liquidity and how is it best measured and provided? Has NMS-Induced competition delivered? What is technology's challenge to regulators? Are fair and level playing fields a good regulatory goal? What is the buyside's view?The Zicklin School of Business Financial Markets Series presents the insights emerging from a sequence of conferences hosted by the Zicklin School at Baruch College for industry professionals, regulators, and scholars. The transcripts from the conferences are edited for clarity, perspective and context; material and comments from subsequent interviews with the panelists and speakers are integrated for a complete thematic presentation. Each book is focused on a well delineated topic, but all deliver broader insights into the quality and efficiency of the U.S. equity markets and the dynamic forces changing them.

Since the 2008 Global Financial Crisis the prevailing economic development model based on an assumption of unlimited resources and, therefore, unlimited growth has been increasingly put into question by academics, policy-making agencies and even industry leaders themselves. Climate change, general environmental and natural resource degradation, widespread inequalities, and systemic governance failures are pressing capitalism to renew itself to deliver sustainable outcomes for a broader base of stakeholders. This has become known in more practical terms as the ESG (Environmental, Social and Governance) and responsible investment movements. The pressure to change how we organise ourselves as societies and economies has implications for how large and small corporations, public or private, are governed and to the benefit of whom. This Handbook offers a rare combination of pluralistic and multidisciplinary perspectives from law, economics, finance and management, as well as an interesting mix of latest academic thinking and practical recommendations on ESG for boards and executive teams.Should companies be governed and managed for the benefit of their shareholders alone? Can companies be governed to deliver for shareholders as well as the broader stakeholder base? How can investors allocate capital to advance sustainability? Part I provides a pluralistic discussion of some of these fundamental questions besetting academics and practitioners alike while Part II examines recent regulatory developments and assesses what may need to change in terms of law and regulation to both hold companies to account for sustainability while enabling them to continue to provide vital goods and services. Part III of the book discusses how the different types of companies and investors are currently facing the sustainability imperative and incorporating ESG factors on how they operate and invest. The concluding chapter provides an overview of the key regulatory, ecosystem andboard-level gaps that require urgent and decisive action.

Inspiring and Indomitable. In this, his epic biography, Dr. Felix Glaubach takes the reader on the ride of a lifetime. From the streets of his Depression-era boyhood Borough Park home to his exploits as a teenage stock trader, you will discover why ,in so many ways, Dr. Glaubach's life seemed to be "Touched by an Angel." Leaving a thriving practice as an "Orthodox Orthodontist," Felix co-founded a home health care business with only three patients-two of whom promptly passed away. From such humble beginnings, and with his lifelong companion, Miriam, by his side, he built Personal Touch into a major industry force with operations in 13 states. In Touched by an Angel you will learn about Shevet Glaubach, Felix and Miriam's growing tribe that is the source of their greatest joy. You will discover Felix's penchant for flamboyant bowties and a candid confession about his taste for toupees. And of course, you will explore Felix's major passion, the creation of one of the world's premier collections of Judaica art known as Mishkan Glaubach. Sitting at the core of Felix Glaubach's being is his unflagging devotion to Judaism and true Torah tradition. It is for this reason that after completing Felix's uplifting-and at times hilarious-life journey, you may very well feel as though you too have been Touched by an Angel.

This textbook provides a comprehensive introduction to portfolio management and investments. Focusing on four core areas ¿ portfolio management, equities, bonds, and derivatives ¿ it is primarily intended for undergraduate and graduate students alike. However, it will also benefit practitioners working in the fields of financial analysis and portfolio management and professionals who aspire to such professional activities in the financial industry. To ensure its high practical relevance, the book includes a host of case studies and examples from real-world practice, mainly from the German and Swiss financial markets. Additionally, the book shows how to implement the models in Microsoft Excel.

Do you want to know how to integrate environmental, social, and governance (ESG) data into business valuation? This book will help you do so step-by-step.The book primarily aims at reaching two types of audiences: practitioners and students in finance (graduate and undergraduate level). Practitioners in finance will find interest in the book, as it will give them access to academic knowledge in a format that suits them. Academic research has made substantial advances in the field of business valuation and ESG. The book intends to transform this knowledge into practical and rigorous methodologies for taking ESG into account when valuing a company. Graduate and undergraduate courses have recently developed in business schools, universities, and engineering schools. These courses usually directly refer to academic articles or valuation companies' website documentation, but not to academic books. Therefore, the book will allow students to have access to centralized and organized information about business valuation and ESG.Readers without prior knowledge of business valuation will be guided through the ESG integration process. They will first be introduced to the concept of value and the reasons for incorporating ESG into the value. They will then learn simple financial methods to value firms and see step-by-step use cases. For instance, the reader will learn how to value a firm in the renewable energy sector using cash flow and multiple valuation methods. After building knowledge of standard business valuation, readers will better understand ESG data and ratings. The reader will then learn how to integrate ESG into business valuation using cash flow and multiples approaches. Again, the reader will be able to replicate these methods as the book will provide practical cases for integrating ESG data in business valuation. Finally, for the readers that intend to go a bit further, they will learn about the academic research advances in ESG and businessvaluation.

Dieses Buch bringt Ihnen die Robotic Process Automation in der Finanzwirtschaft näherIn der Finanzbranche ist das Thema Prozessautomatisierung seit Jahren nicht mehr wegzudenken. Doch wie setzt man solche Veränderungen im Rahmen des Changemanagements erfolgreich und effizient um? Das Buch ¿Robotic Process Automation in der Finanzwirtschaft¿ zeigt es Ihnen. Im Fokus steht der recht junge RPA-Ansatz aus der Intelligent Automation. Dabei imitieren Roboter das menschliche Handeln. Die Eingabe von Befehlen erfolgt direkt über die Oberfläche. So gehören tiefgreifende Softwareveränderungen der Vergangenheit an. Im Zuge dessen klärt dieses Buch u. a. folgende Fragen bezüglich der Robotic Process Automation in der Finanzwirtschaft:¿ Was ist RPA überhaupt?¿ Welche Vorteile bringt diese Technologie mit sich?¿ Welche Erfolgsfaktoren tragen zu einer optimalen RPA-Implementierung bei?¿ Wie sieht ein mögliches RPA-Kompetenzcenter aus?¿ Welche Anwendungsbereiche für RPA gibt es?Eine Leseempfehlung für ein breites ZielpublikumDaneben beschäftigen sich die Autoren nicht nur mit dem Ist-Zustand der Robotic Process Automation. Zudem erhalten Sie einen Ausblick auf die zukünftige Entwicklung dieser Software-Lösung. Durch den hohen Praxisbezug ist das Buch speziell für folgende Zielgruppen eine lesenswerte Empfehlung:¿ Verantwortliche für die Implementierung von Prozessen oder Technologien im IT-Bereich¿ RPA-Anwender und Personen, die sich dafür interessieren¿ Erfahrene Experten und Praktiker, die branchenübergreifend mit RPA vertraut sind

Digital transformation has companies firmly in its grip. Digitalization has a multidimensional impact on the mangagement accounting function and is changing mangagement accounting processes, controlling methods and the role of the mangagement accountant. This edited work shows how the opportunities of digitalization can be used in a way that adds value to the mangagement accounting function. The authors describe individual dimensions of digitalization in mangagement accounting and convey the necessary fundamentals and concepts. Use cases from controlling practice complement the theoretical foundations and show cross-industry approaches to solutions.