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 …

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 …

This paper examines whether the movement toward convergence of the International Financial Reporting Standards (IFRS … coordination of accounting standards. The results confirm the termination of a movement toward the convergence of IFRS. Namely, our … experiments indicate that global accounting convergence toward IFRS may not be successful. This is because some “egoist” countries …

international financial reporting standards (IFRS). This model fits within the neo-institutional conceptual framework; more …/Powell representation and to simulate the diffusion processes of the IFRS. To this end, we implement a multi-agent simulation. The various … simulation scenarios are then compared to the observed diffusion of the IFRS. Copyright Springer Science+Business Media New York …