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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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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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Management accounting system design and controllership output quality: evidence of a preparer-user perception gap
Weißenberger, Barbara E.; Holthoff, Gero; Angelkort, … - Universität <Gießen> / Professur für … - 2010
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...
Persistent link: https://www.econbiz.de/10005869161