Successful management accounting communication requires that the parties involved have a mutual understanding of the terms employed. Connotative meaning, i.e., the personal way of seeing and stressing aspects of a term, is an important layer of meaning and, therefore, lacking consent on...

Zusammenfassung Durch Big Data ergeben sich für den Banken- und Finanzdienstleistungssektor neue Möglichkeiten, aber auch eine Reihe neuer Herausforderungen. Das Ziel dieses Beitrags besteht darin, einen Einblick in die Einschätzungen von Entscheidungsträgern kleinerer und mittlerer Banken...

Purpose: This paper aims to contribute to the understanding of the mechanisms that evolve during reputational scandals and lead to changes in industry regulation. It explores the processes by which a demand for external industry regulation evolves, also addressing the consequences of firms’...

Purpose – The purpose of this paper is to assess the changes in segment reporting practices of German listed firms under the new segment reporting standard IFRS 8. Design/methodology/approach – The authors compare hand-collected segment disclosures of German firms in the first IFRS 8 year...

Purpose The purpose of this study is to examine whether controllers are willing to and/or general managers are expecting them to act as business partners and, hence, to analyze the related consequences from a manager’s point of view. Design/methodology/approach This study is based on a dyadic...

Vereinheitlichung, Wertorientierung und Internationalisierung - diese Schlagworte stehen für eine Vielzahl neuer Herausforderungen, mit denen die Erfolgsrechnung in deutschen Konzernen konfrontiert wird. Es stellt sich die Frage, inwieweit die Erfolgsrechnung dem Management zielführende...