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....

As a reaction to recent corporate scandals, corporate law and accounting regulations have recently been modified in German-speaking countries. Despite changing corporate contexts and agendas, accounting research in these countries has been comparatively silent on issues of corporate governance....

Während sich die Lehrbuchliteratur zum strategischen Management weitgehend am realitätsfernen Modell des "homo oeconomicus" orientiert, basiert die deskriptive Strategietheorie auf dem Modell der begrenzten Rationalität. In beiden Perspektiven erscheinen reale strategische...