Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers...

Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers...

Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers...

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...

Successful management accounting communication requires that the parties involved have a mutual understanding of the terms employed. Connotative meaning, i.e., the personal way of seeing and stressing aspects of a term, is an important layer of meaning and, therefore, lacking consent on...