This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …

Purpose: This paper analyses what factors drive a company's decision to align financial and management accounting … policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a …. Practical implications: Companies have to decide whether, and to what extent, to integrate financial and management accounting …