Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers...

With the adoption and spreading use of IFRS, controllership as part of the overallaccounting and finance function in German-speaking countries has been subject tofundamental changes. From a conceptual point of view, IFRS-based financialaccounting systems have a twofold impact on controllership:...