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...

While some of the modern performance measures used in managerial accounting rely on cash flow based figuresothers try to take advantage of the information content of accounting figures. However, whether the additionalinformation content in the accrual components of earnings improves the internal...

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...

Schauers umfassender Lehrgang bietet eine systematische Einführung in die Grundlagen des Rechnungswesens und des operativen Controllings (Finanzrechnung, Erfolgs oder Ergebnisrechnung und Bestandesrechnung), zugeschnitten auf NPOBedürfnisse. Unter anderem werden Elemente einer integrierten...