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 …

Planning and budgeting is a key controlling tool for most of the organizations, including notfor- profit ones. The …, and controlling tools used in planning and budget control. …

The primary purpose of this paper is to present the actual role of accounting information systems. After the … description of the theoretical background I state the main characteristics of modern accounting systems, and explain how these …

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 …

characteristics of top managers and management accounting and control systems. This short survey paper aims to give an overview of … upper echelons theory and its current applications to management accounting and control research. The paper shows that … are associated with more innovative and/or sophisticated management accounting and control systems. In contrast, the …