Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness
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| Format: | Elektronisch E-Book |
| Sprache: | English |
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Springer International Publishing
2015
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| Schriftenreihe: | Contributions to Management Science
|
| Schlagworte: | |
| Online-Zugang: | DE-634 DE-1043 DE-1046 DE-Aug4 DE-573 DE-M347 DE-92 DE-1051 DE-898 DE-859 DE-860 DE-1049 DE-861 DE-863 DE-862 DE-2070s DE-473 DE-703 DE-706 DE-824 DE-739 Volltext Abstract Inhaltsverzeichnis |
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Datensatz im Suchindex
| _version_ | 1819601997198786560 |
|---|---|
| adam_text | FINANCIAL ACCOUNTING AND MANAGEMENT CONTROL
/ NILSSON, FREDRIK
: 2015
ABSTRACT / INHALTSTEXT
THIS BOOK IS ABOUT FINANCIAL ACCOUNTING AND MANAGEMENT CONTROL AND HOW
THESE TWO INFORMATION SYSTEMS ARE RELATED AS WELL AS HOW THEIR
OBJECTIVES CONFLICT. AT THE MOST FUNDAMENTAL LEVEL, THE OBJECTIVE OF
FINANCIAL ACCOUNTING IS TO PROVIDE OWNERS AND FUNDERS WITH COMPARABLE
INFORMATION ON A COMPANY S VALUE CREATION. THE AIM OF MANAGEMENT
CONTROL, ON THE OTHER HAND, IS TO GIVE THE BOARD, SENIOR EXECUTIVES AND
EMPLOYEES UNIQUE INFORMATION FOR STRATEGY FORMULATION AND
IMPLEMENTATION. ONE OFTEN-MENTIONED NEGATIVE EFFECT IS THE RISK OF
FINANCIAL ACCOUNTING AFFECTING MANAGEMENT CONTROL DESIGN AND USE, MAKING
IT LESS RELEVANT FOR DECISION-MAKING AT THE COMPANY LEVEL. THE BOOK
PROVIDES AN ANALYSIS OF THE COMPLEX RELATIONSHIP BETWEEN FINANCIAL
ACCOUNTING AND MANAGEMENT CONTROL. THE ANALYSIS IS BASED ON THEORETICAL
REASONING AS WELL AS SEVERAL EXAMPLES OF HOW FINANCIAL ACCOUNTING
STANDARDS AFFECT NOT ONLY THE ANNUAL REPORT BUT ALSO THE CONTROL SYSTEM.
AN INTERESTING, AND PERHAPS UNEXPECTED CONCLUSION IS THAT MANAGEMENT
CONTROL SEEMS TO AFFECT FINANCIAL ACCOUNTING ALMOST AS MUCH AS FINANCIAL
ACCOUNTING AFFECTS MANAGEMENT CONTROL. THESE COMPLEX RELATIONSHIPS,
WHICH CAN INFLUENCE THE DESIGN AND USE OF BOTH FINANCIAL ACCOUNTING AND
MANAGEMENT CONTROL, ARE DISCUSSED IN DETAIL IN THIS BOOK
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
FINANCIAL ACCOUNTING AND MANAGEMENT CONTROL
/ NILSSON, FREDRIK
: 2015
TABLE OF CONTENTS / INHALTSVERZEICHNIS
THE OBJECTIVES OF FINANCIAL ACCOUNTING AND MANAGEMENT CONTROL
A FRAME OF REFERENCE
FINANCIAL ACCOUNTING STANDARDS: SOME EXAMPLES
HOW FINANCIAL ACCOUNTING AFFECTS MANAGEMENT CONTROL
CONCLUDING REFLECTIONS
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
|
| any_adam_object | 1 |
| author | Nilsson, Fredrik Stockenstrand, Anna-Karin |
| author_GND | (DE-588)1029496536 |
| author_facet | Nilsson, Fredrik Stockenstrand, Anna-Karin |
| author_role | aut aut |
| author_sort | Nilsson, Fredrik |
| author_variant | f n fn a k s aks |
| building | Verbundindex |
| bvnumber | BV042387126 |
| classification_rvk | QP 361 |
| collection | ZDB-2-SBE |
| ctrlnum | (OCoLC)904384546 (DE-599)BVBBV042387126 |
| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1007/978-3-319-13782-7 |
| format | Electronic eBook |
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| id | DE-604.BV042387126 |
| illustrated | Illustrated |
| indexdate | 2024-12-24T04:22:17Z |
| institution | BVB |
| isbn | 9783319137827 |
| issn | 1431-1941 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027823086 |
| oclc_num | 904384546 |
| open_access_boolean | |
| owner | DE-1046 DE-1043 DE-Aug4 DE-1049 DE-859 DE-473 DE-BY-UBG DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-92 DE-2070s DE-573 DE-M347 DE-703 DE-739 DE-634 DE-824 DE-860 DE-898 DE-BY-UBR DE-861 DE-1051 DE-706 |
| owner_facet | DE-1046 DE-1043 DE-Aug4 DE-1049 DE-859 DE-473 DE-BY-UBG DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-92 DE-2070s DE-573 DE-M347 DE-703 DE-739 DE-634 DE-824 DE-860 DE-898 DE-BY-UBR DE-861 DE-1051 DE-706 |
| physical | 1 Online-Ressource (XI, 138 p.) Ill. |
| psigel | ZDB-2-SBE ZDB-2-SBE_2015 |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Springer International Publishing |
| record_format | marc |
| series2 | Contributions to Management Science |
| spellingShingle | Nilsson, Fredrik Stockenstrand, Anna-Karin Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness Controlling (DE-588)4070102-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd |
| subject_GND | (DE-588)4070102-5 (DE-588)4113562-3 |
| title | Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness |
| title_auth | Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness |
| title_exact_search | Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness |
| title_full | Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness by Fredrik Nilsson, Anna-Karin Stockenstrand |
| title_fullStr | Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness by Fredrik Nilsson, Anna-Karin Stockenstrand |
| title_full_unstemmed | Financial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness by Fredrik Nilsson, Anna-Karin Stockenstrand |
| title_short | Financial Accounting and Management Control |
| title_sort | financial accounting and management control the tensions and conflicts between uniformity and uniqueness |
| title_sub | The Tensions and Conflicts Between Uniformity and Uniqueness |
| topic | Controlling (DE-588)4070102-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd |
| topic_facet | Controlling Finanzbuchhaltung |
| url | https://doi.org/10.1007/978-3-319-13782-7 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027823086&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027823086&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT nilssonfredrik financialaccountingandmanagementcontrolthetensionsandconflictsbetweenuniformityanduniqueness AT stockenstrandannakarin financialaccountingandmanagementcontrolthetensionsandconflictsbetweenuniformityanduniqueness |