During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Yet the conceptual foundation of most proposals is not clear. This paper presents a theoretical analysis of one of the most prominent approaches of strategic...

Numerous empirical studies reveal that accounting numbers – equity as well as earnings’ measures - have lost value relevance, i.e. explanatory power for stock market capitalisation and/or abnormal returns, during the last decades. This effect is of particular significance after the rise of the...

How do evaluative practices become natural and ubiquitous in an organization? In this paper we integratefindings from previous empirical work on the adoption of evaluative practices in organizations with insightsfrom institutional theory and social psychology research for advancing the...

In den vergangenen Jahren haben Unternehmen durch betriebswirtschaftlicheOptimierungsprozesse vor allem in denproduzierenden Bereichen große Einsparpotenziale erschlossen.Deutsche Unternehmen sind international konkurrenzfähig- die Stabilität des wirtschaftlichen Wachstums in...

Der Beitrag zeichnet mit Hilfe einer Zitations- und Kozitationsanalyse die Struktur und Entwicklungder deutschsprachigen Controllingforschung nach. Die Untersuchung beruht aufeiner Analyse der Zitations- und Kozitationsstrukturen in 643 Beiträgen zu Controllingthemen,die im Zeitraum von 1970...

This paper examines the impact of SOX on the total cost and the component cost of going public. First, we document a statistically significant increase in non-underwriting expenses of 0.8 percentage points after the introduction of SOX, which is mostly due to an increase in accounting and legal...