There are detailed regulations for company valuations laid down for the goodwill impairment test according to IFRS and for the valuation of investments in companies according to HGB in connection with IDW-statements. These regulations deviate in different aspects from the prevailing theoretical...

Professional associations and researchers in management accounting have attempted to increase the prestige of management accountants. Although studies have suggested that occupational prestige is important, the prestige of management accountants within the employing organisation and its...