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Management accounting research in the lab – method and applications
Obermaier, Robert; Müller, Felix - In: Metrika 19 (2008) 3, pp. 325-351
Obwohl empirische Methoden in der betriebswirtschaftlichen Forschung in den letzten Jahren deutlich an Bedeutung gewonnen haben, gibt es bislang nur wenige Beispiele für den Einsatz von Laborexperimenten im Bereich der Controllingforschung. Der vorliegende Beitrag fasst den aktuellen Stand zur...
Persistent link: https://www.econbiz.de/10010995014
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Die Bedeutung verhaltensorientierter Aspekte in der Controllingausbildung an deutschen Universitäten
Reimer, Marko; Orth, Mathias - In: Metrika 19 (2008) 2, pp. 185-205
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...
Persistent link: https://www.econbiz.de/10010995051
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Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks
Guenther, Thomas - In: Metrika 23 (2013) 4, pp. 269-290
research. This article explores the different MCS conceptualisations, named ‘controlling’ approaches, that have been developed …
Persistent link: https://www.econbiz.de/10010938222
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РОЛЬ КОНТРОЛЛИНГА В УПРАВЛЕНИИ СОВОКУПНЫМ РИСКОМ НЕИСПОЛНЕНИЯ БАНКОМ ОБЯЗАТЕЛЬНЫХ НОРМАТИВОВ
ВАЛЕНТИНОВИЧ, БЛОХИН ДМИТРИЙ - In: ИЗВЕСТИЯ … (2013) 3, pp. 87-90
В статье рассматривается роль контроллинга в управлении риском в части соблюдения обязательных нормативов банковской деятельности. Автором предлагается...
Persistent link: https://www.econbiz.de/10011221427
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Management accounting: development in the light of changes of undertaking enviroment and managerial needs
Král, Bohumil - In: Politická ekonomie 2006 (2006) 1, pp. 108-123
The Aims of the article are to describe basic tendencies that influence the management accounting development and to show their impact on the changes of the targets, content and structure of the system of company management (with the main stress on its information support). The article also...
Persistent link: https://www.econbiz.de/10005258303
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CONCEPTUAL DELIMITATIONS OF CONTROLLING
Serban, Nedelcu - In: Annals of Faculty of Economics 1 (2011) 2, pp. 586-590
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 …
Persistent link: https://www.econbiz.de/10009650832
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After the scandals: A German-speaking perspective on management accounting research and education
Becker, Albrecht; Messner, Martin - In: European Accounting Review 14 (2005) 2, pp. 417-427
(usually referred to as Controlling). The traditions of such a practice and the associated academic school of thought have made …
Persistent link: https://www.econbiz.de/10009279267
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De controller als choice architect
Maas, Maas, V.S. - Erasmus Research Institute of Management (ERIM), … - 2012
Management accountants are choice architects: they provide information that is used in managerial decision making and they have considerable influence on the monetary and non-monetary incentives that drive managers’ decision-making processes. Over the past two decades, our know - ledge of how...
Persistent link: https://www.econbiz.de/10011149190
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Managerial Risk Accounting and Control – A German perspective
Winter, Peter - Volkswirtschaftliche Fakultät, … - 2007
Recent developments have sparked a renewed interest concerning risk related topics in nonfinancial companies. Risk management issues directly touch the domain of management accounting and control. In Germany, topics related to the support of corporate or enterprise risk management are commonly...
Persistent link: https://www.econbiz.de/10005623273
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Dual Relation of Financial and Management Accounting
Král, Bohumil - In: Český finanční a účetní časopis 2006 (2006) 1, pp. 9-19
The article analyses substance, causes, consequences and concrete phenomena of so called dual concept of management and financial accounting. It elaborates especially contentual differences of both accounting subsystems that are demonstrated by different determination and valuation of fixed...
Persistent link: https://www.econbiz.de/10011194667