The purpose of this study is to examine complexity within digital accounting processes through the use of knowledge management. During the last decades, digital technologies have fundamentally transformed business processes, implicating the prevalent need for complexity reduction in companies. As a result, the identification and measurement of relevant digital process complexity forms can be recognized as an effective strategy to improve on their process performance. Based on the data analysis, a framework was developed for practical application on business process models in order to analyse, identify and monitor digital accounting process complexity. A qualitative approach has been applied to explore employees’ process knowledge and complexity perception. Building on inductive research, this research used a single case study as research design. The case study which had been selected is the accounting department of the airport operator Fraport AG. Based on the nature of the problem, the case study research applied multiple sources of evidence, such as interviews for the primary data collection and archival records, especially process descriptions and documentations as secondary data. The framework will improve digital process complexity understanding and the effectiveness of complexity reduction strategies within digital administrative accounting processes. The study also provides fresh insights regarding the correlation between digital process complexity strategies and the evaluation framework. Thus, it bridges the gap between theoretical understanding and real-life practice of complexity in digital business processes. This research has not only practical implications for the single case company, but also for other companies within similar industries. The findings show how the theory can be applied in practical settings and how theory needs to be adapted in order to serve the practical needs. By bridging this gap between theory and practice, new knowledge is derived and enabled to be applied in practice. The framework is suitable for all accounting processes in the aviation industry and provides an effective tool for monitoring, improving and preventing complexity-based bottlenecks.