Availability: Financial Accounting and Management Control

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Bibliographic Details
Main Authors:	Nilsson, Fredrik (Author), Stockenstrand, Anna-Karin (Author)
Format:	Electronic eBook
Language:	English
Published:	Cham Springer International Publishing 2015
Series:	Contributions to Management Science
Subjects:	Controlling Finanzbuchhaltung
Links:	https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 https://doi.org/10.1007/978-3-319-13782-7 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
Physical Description:	1 Online-Ressource (XI, 138 p.) Ill.
ISBN:	9783319137827
ISSN:	1431-1941
DOI:	10.1007/978-3-319-13782-7

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Record in the Search Index

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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.
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id	DE-604.BV042387126
illustrated	Illustrated
indexdate	2024-12-20T17:09:48Z
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

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