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Controllership under IFRS: Some critical observations from a German-speaking country
Weißenberger, Barbara E.; Angelkort, Hendrik; Sandt, … - Institut für Wirtschaftswissenschaft <Gießen> - 2008
With the adoption and spreading use of IFRS, controllership as part of the overallaccounting and finance function in German-speaking countries has been subject tofundamental changes. From a conceptual point of view, IFRS-based financialaccounting systems have a twofold impact on controllership:...
Persistent link: https://www.econbiz.de/10005868201
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Veränderungen der Controllership unter IFRS- Konzeptionelle Überlegungen und empirische Ergebnisse
Angelkort, Hendrik; Sandt, Joachim; Weißenberger, … - Universität <Gießen> / Professur für … - 2008
die IFRS begünstigten fortschreitenden Verzahnung von Controlling und Finanzberichterstattung werden die traditionellen …
Persistent link: https://www.econbiz.de/10005868205
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Mandatory Auditor Rotation: A Means of Reducing the Expectation Gap?
Weißenberger, Barbara E. - Institut für Wirtschaftswissenschaft <Gießen> - 2002
The Paper analyzes wheather mandatory auditor rotation is means to reduce an expectation gap caused by moral hazard problems. The analysis is divided into two parts with reference to the two different types of auditor rotation systems: (1) rotation of audit firms, and (2) rotation of audit...
Persistent link: https://www.econbiz.de/10005868095
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Integration of risk controlling into controllership in Germany:Conceptual framework and empirical findings from 2003 to 2007
Weißenberger, Barbara E.; Löhr, Benjamin W.; Grzyb, Adrian - Universität <Gießen> / Professur für … - 2008
focus has been put in theory as well as practice on the conceptual designof risk management and risk controlling systems …, even though no clear concept exists up tonow on how a risk controlling should be integrated into the existing … comprehensive conceptual framework and (2) by comparing this framework to a reviewon the empirical status-quo of risk controlling …
Persistent link: https://www.econbiz.de/10005868202
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Verzahnung des Risikocontrollings mit den traditionellen Controllingaktivitäten: Konzeptionelle Gestaltungsvorschläge und Status quo im deutschsprachigen Raum
Weißenberger, Barbara E.; Löhr, Benjamin - Institut für Wirtschaftswissenschaft <Gießen> - 2008
Das Risiko einer negativen Zielabweichung ist zwangsläufig mit jeder unternehmerischen Entscheidung verbunden. Seit Erlass des Gesetzes zur kontrolle und Transparenz im Unternehmensbereich (KonTraG) im Jahr 1998 hat sich die betriebswirtschaftliche Theorie und Praxis in Deutschladn intensiv mit...
Persistent link: https://www.econbiz.de/10005868208
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Integration of financial and management accounting systems: the mediating influence of a unified financial language on controllership effectiveness
Weißenberger, Barbara E.; Angelkort, Hendrik - Institut für Wirtschaftswissenschaft <Gießen> - 2010
To provide accounting information for management control purpose. two fundemental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting sytem design), or (b) the management accounting system used by controlles can be based upon a...
Persistent link: https://www.econbiz.de/10005868213
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The Balanced Scorecard - Dinosaur or Giant?
Schulke, Arne - 2020
No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...
Persistent link: https://www.econbiz.de/10012216803
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Controlling in virtuellen Unternehmen -eine Studie- Teil 2: Auswertung
Held, Bärbel; Herzner, Alexander; Riedl, Matthias - 2009
business ideas, like e.g. the development of new markets, in addition, the controlling of co-operation in the operational …
Persistent link: https://www.econbiz.de/10010308349
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Controlling in virtuellen Unternehmen -eine Studie- Teil 1: State of the art
Held, Bärbel; Herzner, Alexander; Riedl, Matthias - 2009
business ideas, like e.g. the development of new markets, in addition, the controlling of co-operation in the operational …
Persistent link: https://www.econbiz.de/10010308354
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Risk-Based Management Control in the Public Sector : A Live Experiment in Poland
Klimczak, Karol Marek - 2012
Management control systems play a significant role in New Public Management reforms. This paper presents the case of Poland, where a small group of enthusiasts at the Ministry of Finance is attempting to enforce dramatic changes in control systems across the public sector. The changes are both...
Persistent link: https://www.econbiz.de/10013113425