The Bonn agreement reached in July at the sixth conference of the parties (COP) to the FCCC states "that for the first commitment period, the total of additions to and subtractions from the assigned amount of a party resulting from eligible LULUCF activities under Article 12 (i.e. CDM), shall...

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....