The notion of 'Controlling', as it is commonly used in German-speaking countries, may be regarded as an equivalent term for management accounting. At the same time, there have been considerable efforts to establish Controlling as a discipline on its own, rather than to regard it simply as the...

As a reaction to recent corporate scandals, corporate law and accounting regulations have recently been modified in German-speaking countries. Despite changing corporate contexts and agendas, accounting research in these countries has been comparatively silent on issues of corporate governance....