performance management and management accounting. The next part of the paper is devoted to the dual concept of financial and … management accounting and to causes and consequences of the duality. Then it summarizes the most important developmental … tendencies of financial performance measurement and management accounting. …

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …