publication . Article . Research . Other literature type . 2011

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

Barbara E. Weißenberger; Hendrik Angelkort;
Open Access
  • Published: 01 Sep 2011 Journal: Management Accounting Research, volume 22, pages 160-180 (issn: 1044-5005, Copyright policy)
  • Publisher: Elsevier BV
  • Country: Germany
To provide accounting information for management control purposes, two fundamental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting system design), or (b) the management accounting system used by controllers can be based upon a so-called third set of books besides the financial and tax accounting records. Whereas the latter approach had been typical for firms in German-speaking countries until the 1980s, since then an increasing number of them has been changing towards a (partially) integrated accounting system design. In accounting literature, a debate is still on whether this change is for the ...
free text keywords: Accounting, Information Systems and Management, Finance, Controllership effectiveness, Integrated Accounting Systems, Structural Equation Modeling (SEM), Management & auxiliary services, Positive accounting, medicine.medical_specialty, medicine, Management accounting, Accounting management, business.industry, business, Accounting records, Economics, Cost accounting, Actuarial science, Accounting standard, Accounting information system, Throughput accounting, ddc:650
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