Auteur(s) : Mohammadi, Hamza
Directeur : Kazmi, Syed
Composante : EMS
Date de création : 30-06-2023

Description : Contrôle de gestion, In the 21st century, the emergence of Industry 4.0 has revolutionized the commercial landscape, culminating in significant adaptations within business management. This fourth industrial revolution, born out of digital transformation and automation advancements, extends its implications beyond the technological realm, touching aspects like products, business models, economic structures, the work environment, and skill development. With Industry 4.0 deeply entrenched in data-centric operations, the management accounting (MA) field stands at the crossroads of a transformative shift. This research dives into the consequential role evolution of management accountants in this digitized age. The study seeks to answer pivotal questions surrounding the definitions, components, and implications of Industry 4.0 on MA. Utilizing an exploratory approach through semi-structured interviews from professionals across sectors like IT, E-commerce, retail, and automotive, the research captures both the expansion of management accountants' strategic role and the surge in interdisciplinary skills, particularly in data analytics and IT. Key revelations include management accountants' transition from traditional financial functions to roles imbued with strategic and technological dimensions, underscored by job title evolutions like the emergence of 'finance business partners'. Moreover, in this digital age, there's a pronounced need for a balance between traditional financial prowess and modern technological acumen. While Industry 4.0 presents opportunities, challenges like resistance to change, technological complexities, and data overload are palpable. It's pivotal for finance business partners and professionals to recognize these shifts as not just organizational but deeply personal, necessitating proactive adaptation. The research also acknowledges inherent constraints, such as the limited number of interviewees, regional focus, and the swift pace of technological change, suggesting a need for expanded future studies. In conclusion, Industry 4.0 blends technology and human skill, prompting a transformative era for management accountants. Embracing adaptability and ongoing learning is vital for finance professionals to harness this digital age's opportunities and challenges., Thèses et écrits académiques
Mots-clés libres : Comptabilité Informatique, Contrôle de gestion Informatique, Industrie 4.0
Couverture : FR