controlling system during the transition to alternative energy sources are presented. …

If the ultimate goal of implementation the controlling system is to increase manageability of firms functioning in an … reorganization. The controlling subsystem should provide not only the analytical support for management processes but the diagnostics …

management issues directly touch the domain of management accounting and control. In Germany, topics related to the support of … as Managerial Risk Accounting and Control. However, the conceptual foundation of a risk oriented management accounting … respectively managerial accounting for the purpose of decision-facilitation and decision-influence pertaining to risk management is …

hereafter) is affected by the banking nature whether Islamic or conventional, by the bank accounting standards whether rule …-based local Generally accepted accounting principles (here after local GAAP) or principle-based International Financial Reporting … governance system. On the use of accounting standard, we argue that banks using IFRS standard may exhibit lower evidence of …

This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …