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accounting in Germanyis predominantly limited to controlling while the French counterpart acts more like a businesspartner. The …
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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...
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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 …
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The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC in these types of organizations through a...
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Management accounting is increasingly becoming a critical decision making process in organizations across the world. Value in any organization has to do with the ability to generate profits and solve societal issues within the environment which the organization exists. This publication not only...
Persistent link: https://www.econbiz.de/10012012424