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Comparative Management Accounting –Literature Review on Similarities and Differences BetweenManagement Accounting in Germanic and Anglophone Countries

Hoffjan, Andreas; Nevries, Pascal; Stienemann, René - Dortmund / Universität / Lehrstuhl für Controlling … - 2007

This paper compares management accounting practices in Germany, the UK and the USA andreveals a range of differences and similarities. The most significant difference is in the use ofeither the general-ledger concept or the two-circle system. Through following these varyingapproaches, further...

Persistent link: https://www.econbiz.de/10008911462

Management accounting system design and controllership output quality: evidence of a preparer-user perception gap

Weißenberger, Barbara E.; Holthoff, Gero; Angelkort, … - Universität <Gießen> / Professur für … - 2010

Our paper deals with the research question wether the association between management accounting system (MAS) design and controllership output quality is made by controllers, i.e. preparers of management accounting information, and managers, i.e. users of management accounting information, in a...

Persistent link: https://www.econbiz.de/10005869161

Goodwill Accounting and Performance Measurement

Schultze, Wolfgang; Weiler, Andreas - Universität <Augsburg> / Lehrstuhl für … - 2009

Purpose – This paper outlines the link between value creation, performance measurement andgoodwill accounting according to IFRS and US-GAAP. Since economic goodwill is identical to thepresent value of future residual income, we examine the question of how accounting informationgathered for...

Persistent link: https://www.econbiz.de/10008836952

Influence of company size on accounting information for decision-making of management

Horvat, Tatjana; Mojzer, Jožica - In: Naše gospodarstvo : NG 65 (2019) 2, pp. 11-20

the company has an impact on organizing a specific controlling service in a company and whether, in large companies, heads … organizing a specific controlling department and the size of a company, and that large companies have more often organized a … special controlling service than medium-sized enterprises. We also discovered the accounting officer's membership in a company …

Persistent link: https://www.econbiz.de/10012040095

Organisational influences on management accounting toolkits in Chinese enterprises : an exploratory study

Rickards, Robert C.; Ritsert, Rolf - In: International journal of managerial and financial accounting 10 (2018) 1, pp. 16-31

Persistent link: https://www.econbiz.de/10011874943

An old boy's club on the thereshold to becoming a professional association : the emergence and development of the association of German controllers from 1975 to 1989

Schäffer, Utz; Schmidt, Alexander; Strauß, Erik - In: Accounting history : journal of the Accounting History … 19 (2014) 1/2, pp. 133-169

Persistent link: https://www.econbiz.de/10010256900

Controlling in era of industry 4.0 : opportunities for businesses in the field of the introduction of new technologies

Zahoran, Pavol; Zizlavsky, Ondrej - In: Problems of management in the 21st century 16 (2021) 2, pp. 122-134

Persistent link: https://www.econbiz.de/10012799642

Research on the evolution of controlling tasks and their delimitation from audit tasks

Roman, Costantin; Roman, Aureliana-Geta; Meier, Elena; … - In: Theoretical and applied economics : GAER review 21 (2014) 12, pp. 13-26

Persistent link: https://www.econbiz.de/10011558241

Finanz- und Rechnungswesen als Führungsinstrument : Herbert Vormbaum zum 65. Geburtstag

Ahlert, Dieter (ed.); Vormbaum, Herbert (honouree) - 1990

Persistent link: https://www.econbiz.de/10000083718

Strategic finance : leadership strategies in accountants and financial professionals

Montvale, NJ : Institute of Management Accountants - 80.1999,9 -Vol. 104, no. 2 (August 2022)

Persistent link: https://www.econbiz.de/10001363558

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