| 书目名称 | Financial Accounting and Management Control |
| 副标题 | The Tensions and Con |
| 编辑 | Fredrik Nilsson,Anna-Karin Stockenstrand |
| 视频video | |
| 概述 | Provides readers with an easy-to-grasp overview of the latest developments in the fields of both financial accounting and management control.Helps readers to understand the relationship and conflict b |
| 丛书名称 | Contributions to Management Science |
| 图书封面 |  |
| 描述 | .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 |
| 出版日期 | Book 2015 |
| 关键词 | Accountability; Contingency theory; Financial accounting; Management control; Transparency |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-319-13782-7 |
| isbn_softcover | 978-3-319-38053-7 |
| isbn_ebook | 978-3-319-13782-7Series ISSN 1431-1941 Series E-ISSN 2197-716X |
| issn_series | 1431-1941 |
| copyright | Springer International Publishing Switzerland 2015 |
发表于 2025-3-21 18:39:29
