Purpose – This paper outlines the link between value creation, performance measurement andgoodwill accounting according to IFRS and US-GAAP. Since economic goodwill is identical to thepresent value of future residual income, we examine the question of how accounting informationgathered for...

This paper compares management accounting practices in Germany, the UK and the USA andreveals a range of differences and similarities. The most significant difference is in the use ofeither the general-ledger concept or the two-circle system. Through following these varyingapproaches, further...

By analyzing French and German management accounting practices, this paper intendsto contribute to the field of comparative management accounting. Based on a contingencyapproach, similarities and differences between management accounting practices inFrance and Germany are analysed.The biggest...

Our paper deals with the research question wether the association between management accounting system (MAS) design and controllership output quality is made by controllers, i.e. preparers of management accounting information, and managers, i.e. users of management accounting information, in a...

The aim of this paper is to show the importance of accounting information for management, especially in medium-sized companies. Sampling was carried out according to the accidental principle, after which we selected 300 medium-sized and large companies. We used the questionnaire, which was...

Management accounting is increasingly becoming a critical decision making process in organizations across the world. Value in any organization has to do with the ability to generate profits and solve societal issues within the environment which the organization exists. This publication not only...