Digital transformation: This is how Deutsche Bahn is revolutionizing its business!

Digital transformation: This is how Deutsche Bahn is revolutionizing its business!

The 22nd Annual Conference for Management Accounting Research (ACMAR) took place at the WHU - Otto Beisheim School of Management in Vallendar from March 6th to 7th, 2025. More than 130 scientists came together to present current research results and projects and contribute to the exchange of ideas. The event was organized by the Institute for Management and Controlling (IMC), and the positive conclusion from Prof. Dr. Utz Schäffer, director of the IMC, underlined the success of the event.

The conference included an opening speech by Prof. Dr. Utz Schäffer himself. This was taken from a keynote speech by Univ. Prof. Dr. Isabella Grabner from WU (Vienna University of Economics and Business) followed on the topic of organizational culture. On the second day, Prof. Dr. Lukas Goretzki from the Stockholm School of Economics gave a lecture on controllers' search for identity.

Technical contributions and prizes

A special highlight of the conference was the practical contribution by Sebastian Stern, EVP Group Finance at Deutsche Bahn AG. It was about the transformation of Deutsche Bahn, which is also important in the context of the industry's digital developments. The event also presented the first Best Paper Award in cooperation with AICPA and CIMA. The award winners were Martin Artz, Jens Böke, Martin Holzhacker and Michal Matejka for their work entitled “Incentive and Sorting Effects of Challenging Performance Targets: Evidence from the Field”. The jury particularly praised the innovative use of weather data to analyze shopping behavior.

Ten selected doctoral students had the opportunity to present their research results as part of a doctoral colloquium. The conference offered numerous opportunities for networking and discussion in parallel sessions.

Digital transformation at Deutsche Bahn

Digital transformation has also affected Deutsche Bahn. In 2021, expanding digital skills was defined as a priority. The DB Digital Base in Berlin acts as a central location where digital initiatives are implemented for the entire group. In order to achieve the goals of “Strong Rail”, digital business models are being developed.

Particular attention is paid to training and empowering employees. Free workshops and events on digital topics were offered in 2021. Over 80 participants from various business areas received training on agile working and agile product development. This goes hand in hand with the trainee program, which has been supporting young talent in digitalization since 2018.

Deutsche Bahn also actively invests in innovative business models through its corporate venture capital arm, Deutsche Bahn Digital Ventures. We work closely with start-ups to develop future-oriented solutions. Over 190 start-ups have already taken part in the DB mindbox funding program. Around 60% of these start-ups continue the collaboration in subsequent collaborations.

Digitalization in accounting

The role of digitalization in accounting was examined in a study that analyzed the effectiveness of accounting functions. Empirical data from 482 professionals shows the significant impact of digital accounting applications on accounting, auditing and regulatory compliance. Digital systems reduce error rates and improve transparency.

The results illustrate how digitalization increases economic efficiency, enables cost reductions and increases the financial health of companies. The authors call for integrating these concepts into accounting curricula to prepare future professionals.

The next ACMAR conference will take place in Vallendar on March 5th and 6th, 2026, and preparations are already underway to continue to promote innovative ideas and projects in the field of management accounting.

For further details about ACMAR 2025, the digital transformation of Deutsche Bahn and the role of digitalization in accounting, see WHU, German railway and Emerald.