DIGITALIZATION OF THE FINANCE FUNCTION

Adriaan Golsteyn
De scriptie bevat een overzicht van de elementen die de mogelijkheid tot digitalisatie van een financieel departement beïnvloeden. Voor dit onderzoek werden een 6-tal organisaties als gevalstudie onderzocht.

Digitalisatie betekent het einde van het financiële departement, of toch niet?

Stel, u bent bijvoorbeeld een accountant, een financieel directeur of een financieel professional en u wilt uw impact vergroten op de organisatie. U ambieert een efficiënter financieel departement waarbij repetitief manueel werk gereduceerd wordt door gebruik te maken van nieuwe digitale technologieën. Dan is deze scriptie potentieel interessant voor u. Deze scriptie bevat een overzicht van de elementen die een invloed hebben op de mogelijkheid van het financieel departement om te digitaliseren.

Digitale technologieën in de financiële functie

De financiële functie in een organisatie omvat de financiële processen, de systemen en de werknemers die het financiële departement ondersteunen. Nieuwe digitale technologieën hebben een invloed op de processen en systemen van het financiële departement. McKinsey voorspelt dat digitale technologieën tot 50 procent van de financiële taken kunnen overnemen. Traditionele financiële taken kunnen worden geautomatiseerd, maar dat geeft de financiële functie ook de kans om haar rol in de organisatie te heroverwegen.

Wanneer wordt gesproken over nieuwe digitale technologieën, dan verwijst men vaak naar Artificiële Intelligentie (AI), robotisering, Internet of Things (IoT) en andere technologieën die deel uitmaken van de vierde industriële revolutie. Deze revolutie is mogelijk door de verhoogde computerkracht, versnelde gegevens verspreiding en cloud technologie. Slimme automatisatie, geavanceerde analytics en geïntegreerde systemen kunnen geïmplementeerd worden in het werk van de financiële functie. Het verwerken en analyseren van gegevens bijvoorbeeld wordt aanzien als een basisactiviteit van het financiële departement.

Digitale maturiteit van een financieel departement

De digitale maturiteit van een financieel departement kan verhoogd worden door de mensen, de technologieën, de processen en de strategie te optimaliseren.

Digitale maturiteit van de financiële functie

Figuur 1 : Digitale maturiteit van de financiële functie

Figuur 1 geeft een overzicht van de elementen en de karakteristieken van digitale maturiteit voor de financiële functie. Financiële departementen met een hogere digitale maturiteit trekken financiële profielen aan met een digitale affiniteit en investeren in digitale technologieën. De standaardisatie van de financiële processen hebben invloed op de effectiviteit van de gebruikte digitale technologieën. De gebruikte technologieën in het financieel departement zijn modulair en flexibel. Als laatste zal de digitale strategie van de organisatie een invloed hebben op de digitale transformatie mogelijkheden van het financiële departement.

De rol van de werknemer in het digitale transformatieproces

De digitale kennis van de werknemers in het financiële departement heeft een invloed op de mate waarop de financiële functie een eigen digitale strategie kan uitbouwen. De digitale strategie van het financiële departement focust op het verhogen van kwaliteit en efficiëntie van de financiële taken. De werknemers van het financiële departement bezitten de digitale expertise om zich aan te passen aan de nieuwe digitale omgeving. De digitale onafhankelijk van het financiële departement tegenover het IT-departement verlaagt de IT-bottleneck. Een hybride financiële rol in het financiële departement kan de taak op zich nemen om een brug te vormen tussen het financiële en het IT-departement.

Digitalisatie als een nieuw begin voor de financiële functie

Digitalisatie betekent dus niet het einde van het financiële departement in een organisatie, maar geeft het departement de mogelijkheid om te focussen op waarde creërende taken. De financiële functie in een organisatie kan digitalisatie gebruiken als een hefboom om een nieuwe rol naar zich toe te trekken in een organisatie.

De elementen die de mogelijkheid tot digitalisatie van de financiële functie beïnvloeden

Figuur 2: De mogelijkheid van de financiële functie om te digitaliseren

Figuur 2 visualiseert de elementen die de financiële functie de mogelijkheid geven om te digitaliseren. De financiële functie in een organisatie ontwikkelt een digitale strategie van onderuit, maar is deels afhankelijk van de overkoepelde digitale strategie van de organisatie. Daarnaast kan een hybride rol de digitale expertise in het financiële departement verhogen en de digitale technologieën implementeren in het departement. De werknemers in het financiële departement bezitten een bepaalde digitale maturiteit om digitale prioriteiten te bepalen, maar dit is enkel mogelijk als de werknemer centraal staat in het digitale transformatieproces.

De complexiteit van de systemen en de processen hebben een invloed op de mogelijkheid van het financieel departement om te digitaliseren. Modulaire digitale technologieën laten de financiële functie toe om flexibel te werken en kosten te verlagen. De bedrijfsprocessen in de financiële functie moeten gestandaardiseerd worden om samenwerking en besluitvorming te bevorderen.

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Universiteit of Hogeschool
Business Economics: Corporate finance
Publicatiejaar
2019
Promotor(en)
Prof. Dr. Regine Slagmulder
Kernwoorden
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