Die Zukunft des digitalisierten Rechnungswesens

The digitization of economics does not only effect parts on an entity but the entire value chain, notably inclusive of the accounting department. Should we have to expect a revolution in such a way that millions of bookkeepers will be replaced by machines in the near-future? Or do these new technologies have the potential to automate routine tasks while supporting more complex, non-routine activities? In this paper, the authors investigate the current technical and methodological developments of digitization and comment on their expected influence on the accounting function. The paper was designed to support entities in estimating added value provided by new technologies, and for decision making regarding investments in a concrete technology.