Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

► We conduct a study with controllers and managers in 149 of German Top-1500 firms. ► We examine the influence of an integrated MAS design on controllership impact on management decisions. ► We find that the influence is fully mediated by consistency of financial language. Two fundamental options ex...

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Veröffentlicht in:	Management accounting research 2011-09, Vol.22 (3), p.160-180
Hauptverfasser:	Weißenberger, Barbara E., Angelkort, Hendrik
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting methods Accounting records Accounting systems Comptrollers Controllership effectiveness Enterprises Financial accounting Financial language Germany Integrated accounting system Management Management accounting Structural equation modelling Studies Surveys Taxation
Online-Zugang:	Volltext
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