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 similar fashion. Based on date surveyed in 2007 with controllers and managers …