Purpose: This study aims to understand how reporting practices act as drivers of change in situations of conflicting institutional logics in a public sector organisation. Design/methodology/approach: The findings are based on a case study of a German federal authority, where management...

The study focuses on the question, in which way the role making behaviour of the controller department affects the relationship between the controller department and other functions of the company. Looking at the controller department and strategy function interface the empirical study...

Mid-term planning is often used in German companies but not widely discussed in the literature. This paper shows the results of a case study project with six leading German companies and identifies typical characteristics of mid term planning. Mid term planning is typically covering a planning...

This paper analyses how German controllers (management accountants) are involved in Corporate Governance activities. Therefore conceptual work and empirical research was done. The empirical results show that Controllers successfully help the management fulfil the corporate governance demands....

Die Ausrichtung des Berichtswesens auf wertorientierte Größen ist ein zentraler Bestandteil einer erfolgreichen Implementierung eines wertorientierten Steuerungssystems. Trotz dezidierter Vorgaben der Literatur sind in der Unternehmenspraxis gewichtige Implementierungsprobleme im Bereich des...

Dieser Beitrag greift von Praktikern postulierte Anforderungen an eine integrierte Rechnungslegung und Implementierungsprobleme ihrer Einführung auf und stellt diese den in der ökonomischen Literatur postulierten Anforderungen und Erklärungen gegenüber. Die dabei deutlich erkennbaren...

Purpose – Managers are confronted with increasing information overload and growing pressure for effective and efficient decision making. The visualisation of data represents a way to overcome this dilemma and to improve management decision quality. The purpose of this paper is to transfer...

Purpose Because of the importance of accounting information to a manager’s decision-making process, his/her working relationship with his/her supporting management accountant is used as a paradigm of a superior-subordinate working relationship. This paper aims to analyze the drivers of trust...

Purpose – This paper aims to examine how balanced scorecard (BSC) users change their judgement processes according to qualitative changes in the BSC. Prior experimental studies have found that decision-makers do not fully adapt their judgements according to changes in financial reports, known...