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Digitalisierung in der Finanzberichterstattung – Folgen und Konsequenzen für den Einsatz des neuen Mediums
[Digital Financial Reporting – Consequences and Implications for the Use of the New Medium]

Author

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  • Schulze, Milan

Abstract

Veränderungen und technologische Entwicklungen in der Wirtschaft und Gesellschaft sind Auswirkungen der zunehmenden Digitalisierung. Neue Medien und Technologien innerhalb digitaler Geschäftsmodelle gewinnen an Bedeutung. Die Folgen und Konsequenzen aus dem Einsatz stellen Chancen, Herausforderungen und Risiken für die digitale Transformation von Unternehmen dar. Die Umwandlung von analogen Informationen in ein digitales Format, bzw. die Digitalisierung in der Finanzberichterstattung erreicht als neues Medium ein weiteres Level der Wirksamkeit. Sowohl der Umfang von veröffentlichten Informationen als auch die zeitnahe Verfügbarkeit von Geschäftsdaten nehmen nicht zuletzt aufgrund steigender Anforderungen weiter zu. Dies birgt insbesondere Herausforderungen und Risiken im Hinblick auf die Auswertbarkeit dieser Informationen. Der Wandel zur digitalisierten Berichterstattung durch den Einsatz des neuen Mediums muss dabei als Veränderungsmanagement verstanden werden, indem traditionelles betriebswirtschaftliches Denken und Handeln digital ausgerichtet und Anpassungsfähigkeit und konsequente Lernbereitschaft in einem zeitgemäßen Rollenverständnis etabliert wird.

Suggested Citation

  • Schulze, Milan, 2022. "Digitalisierung in der Finanzberichterstattung – Folgen und Konsequenzen für den Einsatz des neuen Mediums [Digital Financial Reporting – Consequences and Implications for the Use of the New Medium," Junior Management Science (JUMS), Junior Management Science e. V., vol. 7(4), pages 1001-1031.
    • Handle: RePEc:zbw:jumsac:295010
    DOI: 10.5282/jums/v7i4pp1001-1031
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    References listed on IDEAS

    as
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