The article analyses substance, causes, consequences and concrete phenomena of so called dual concept of management and financial accounting. It elaborates especially contentual differences of both accounting subsystems that are demonstrated by different determination and valuation of fixed...

The present study tries to indicate the essential characteristics of the job description of a controller in German small and medium-sized enterprises (SMEs). Therefore new empirical data have been collected in the years 2003-2006 by questioning controllers in German enterprises. By the use of a...

This study examines the characteristics of controlling in German small and medium-sized enterprises (SMEs), also known as “German Mittelstand”. By the use of a concise explication of differences but also similarities between the characteristics in SMEs and large companies, a framework...