Verfügbarkeit: Financial Accounting and Management Control

Financial Accounting and Management Control: The Tensions and Conflicts Between Uniformity and Uniqueness

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Bibliographische Detailangaben
Hauptverfasser:	Nilsson, Fredrik (VerfasserIn), Stockenstrand, Anna-Karin (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Cham Springer International Publishing 2015
Schriftenreihe:	Contributions to Management Science
Schlagworte:	Controlling Finanzbuchhaltung
Online-Zugang:	BTU01 FAB01 FAW01 FHA01 FHI01 FHM01 FHN01 FHO01 FHR01 FKE01 FLA01 FNU01 FRO01 FWS01 FWS02 HWR01 UBG01 UBT01 UBY01 UEI01 UPA01 Volltext Abstract Inhaltsverzeichnis
Beschreibung:	1 Online-Ressource (XI, 138 p.) Ill.
ISBN:	9783319137827
ISSN:	1431-1941
DOI:	10.1007/978-3-319-13782-7

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MARC


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Datensatz im Suchindex

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adam_text	FINANCIAL ACCOUNTING AND MANAGEMENT CONTROL / NILSSON, FREDRIK : 2015 ABSTRACT / INHALTSTEXT THIS BOOK IS ABOUT FINANCIAL ACCOUNTING AND MANAGEMENT CONTROL AND HOW THESE TWO INFORMATION SYSTEMS ARE RELATED AS WELL AS HOW THEIR OBJECTIVES CONFLICT. AT THE MOST FUNDAMENTAL LEVEL, THE OBJECTIVE OF FINANCIAL ACCOUNTING IS TO PROVIDE OWNERS AND FUNDERS WITH COMPARABLE INFORMATION ON A COMPANY S VALUE CREATION. THE AIM OF MANAGEMENT CONTROL, ON THE OTHER HAND, IS TO GIVE THE BOARD, SENIOR EXECUTIVES AND EMPLOYEES UNIQUE INFORMATION FOR STRATEGY FORMULATION AND IMPLEMENTATION. ONE OFTEN-MENTIONED NEGATIVE EFFECT IS THE RISK OF FINANCIAL ACCOUNTING AFFECTING MANAGEMENT CONTROL DESIGN AND USE, MAKING IT LESS RELEVANT FOR DECISION-MAKING AT THE COMPANY LEVEL. THE BOOK PROVIDES AN ANALYSIS OF THE COMPLEX RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGEMENT CONTROL. THE ANALYSIS IS BASED ON THEORETICAL REASONING AS WELL AS SEVERAL EXAMPLES OF HOW FINANCIAL ACCOUNTING STANDARDS AFFECT NOT ONLY THE ANNUAL REPORT BUT ALSO THE CONTROL SYSTEM. AN INTERESTING, AND PERHAPS UNEXPECTED CONCLUSION IS THAT MANAGEMENT CONTROL SEEMS TO AFFECT FINANCIAL ACCOUNTING ALMOST AS MUCH AS FINANCIAL ACCOUNTING AFFECTS MANAGEMENT CONTROL. THESE COMPLEX RELATIONSHIPS, WHICH CAN INFLUENCE THE DESIGN AND USE OF BOTH FINANCIAL ACCOUNTING AND MANAGEMENT CONTROL, ARE DISCUSSED IN DETAIL IN THIS BOOK DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT. FINANCIAL ACCOUNTING AND MANAGEMENT CONTROL / NILSSON, FREDRIK : 2015 TABLE OF CONTENTS / INHALTSVERZEICHNIS THE OBJECTIVES OF FINANCIAL ACCOUNTING AND MANAGEMENT CONTROL A FRAME OF REFERENCE FINANCIAL ACCOUNTING STANDARDS: SOME EXAMPLES HOW FINANCIAL ACCOUNTING AFFECTS MANAGEMENT CONTROL CONCLUDING REFLECTIONS DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
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author	Nilsson, Fredrik Stockenstrand, Anna-Karin
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psigel	ZDB-2-SBE ZDB-2-SBE_2015
publishDate	2015
publishDateSearch	2015
publishDateSort	2015
publisher	Springer International Publishing
record_format	marc
series2	Contributions to Management Science
spellingShingle	Nilsson, Fredrik Stockenstrand, Anna-Karin Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness Controlling (DE-588)4070102-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd
subject_GND	(DE-588)4070102-5 (DE-588)4113562-3
title	Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness
title_auth	Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness
title_exact_search	Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness
title_full	Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness by Fredrik Nilsson, Anna-Karin Stockenstrand
title_fullStr	Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness by Fredrik Nilsson, Anna-Karin Stockenstrand
title_full_unstemmed	Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness by Fredrik Nilsson, Anna-Karin Stockenstrand
title_short	Financial Accounting and Management Control
title_sort	financial accounting and management control the tensions and conflicts between uniformity and uniqueness
title_sub	The Tensions and Conflicts Between Uniformity and Uniqueness
topic	Controlling (DE-588)4070102-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd
topic_facet	Controlling Finanzbuchhaltung
url	https://doi.org/10.1007/978-3-319-13782-7 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027823086&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027823086&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT nilssonfredrik financialaccountingandmanagementcontrolthetensionsandconflictsbetweenuniformityanduniqueness AT stockenstrandannakarin financialaccountingandmanagementcontrolthetensionsandconflictsbetweenuniformityanduniqueness

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