Resource Allocation in Organizations’ Digital Transformation Process: A Case Study Comparing Four Enterprises

Abstract

Digitalization has profoundly influenced businesses in recent years, requiring companies to develop new approaches to their business models, which necessitates allocation of resources. While resource allocation is considered fundamental, there has not been enough attention to researching the specific types of different resources that should be allocated, and to what extent.

This thesis focuses on four critical resources, financial, physical, technological, and human resources, and their contribution to undergoing a successful digital transformation. The study seeks to provide a better understanding on how fulfilling organizations’ digitalization goals is dependent on resource allocation.

Through thorough examination of the relationship between resource allocation and digitalization, this thesis provides management accountants with valuable insights that can help them achieve success in their digital transformation endeavours.