Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …

There is an increasing attention to behavioral aspects in management accounting research. In a survey professors … teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today … and the expected future development. Findings suggest that the lectured manage- ment accounting conception determines to …

The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to … controlling research but may also serve as guidelines for implementing efficient as well as effective planning systems in business …

We discuss the nature of the new labour process and its relation to accounting, trade, and international organisations …

accounting at the central government in Islamic Republic of Pakistan.Design/methodology/approach – It is an empirical paper that … and analytical characteristics of the qualitative case study. Islamic concepts, which are suggestive of Islamic accounting … development of accounting in Pakistan is minimal or virtually non-existent. The current accounting system is deemed to be a result …

activities from other management control concepts and recommend to establish an internal controlling system as well as an …

.(VA)This study provides results about the French academic production in Financial and Management Accounting. We focus on the most …