The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a...

Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved...

IFRS-Rechnungslegung in europäischen Unternehmen. Das Buch schließt die Schnittstelle zwischen der gläubigerorientierten Bilanzanalyse nach HGB und der investororientierten Rechnungslegung nach IFRS und US-GAAP. Im Mittelpunkt steht somit der Investor und das operative Ergebnis. Vor diesem...