This paper focuses on the traditionally close relationship between financial and tax accounting in Germany by looking first at the historical developments. The so-called authoritativeness principle dates back to the late 19th century. By describing the different facets of the authoritativeness...

This paper analyses optimal overhead allocation in a simple one-period setting with several divisions (production, sales or service departments). At the begin-ning of the period, headquarters has to decide on the procurement of a common input. The divisions possess private information on their...

Purpose: This paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book tax-compliant transfer pricing system into the management control system is related to the perceived success of that transfer pricing system....

Purpose: This study aims to present a brief overview of developments in management accounting research and practice in German-speaking countries, locate the contributions of this special issue in historical trajectories and provide an outlook of expected future developments in this area....