Purpose: This paper analyses what factors drive a company's decision to align financial and management accounting policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a company. Design/methodology/approach: Research hypotheses...

Recent developments have sparked a renewed interest concerning risk related topics in nonfinancial companies. Risk management issues directly touch the domain of management accounting and control. In Germany, topics related to the support of corporate or enterprise risk management are commonly...

Recent research in strategic management claims that firms need appropriate structures for capabilities to materialize into performance. Following this argument, we posit that the design of management control systems influences a firm's ability to exploit innovation capability and translate it...