The study focuses on the question, in which way the role making behaviour of the controller department affects the relationship between the controller department and other functions of the company. Looking at the controller department and strategy function interface the empirical study...

Mid-term planning is often used in German companies but not widely discussed in the literature. This paper shows the results of a case study project with six leading German companies and identifies typical characteristics of mid term planning. Mid term planning is typically covering a planning...

This paper analyses how German controllers (management accountants) are involved in Corporate Governance activities. Therefore conceptual work and empirical research was done. The empirical results show that Controllers successfully help the management fulfil the corporate governance demands....

Die Ausrichtung des Berichtswesens auf wertorientierte Größen ist ein zentraler Bestandteil einer erfolgreichen Implementierung eines wertorientierten Steuerungssystems. Trotz dezidierter Vorgaben der Literatur sind in der Unternehmenspraxis gewichtige Implementierungsprobleme im Bereich des...

This paper focuses on sales contracts governing the rendering of services (IAS 18). For these sales contracts, IFRSs specify—amongst other aspects—that they should regularly be evaluated in respect of potential losses (negative income contributions) resulting from the agreements, which can...

Dieser Beitrag greift von Praktikern postulierte Anforderungen an eine integrierte Rechnungslegung und Implementierungsprobleme ihrer Einführung auf und stellt diese den in der ökonomischen Literatur postulierten Anforderungen und Erklärungen gegenüber. Die dabei deutlich erkennbaren...