publication . Other literature type . Article . Research . 2011

Integration of Financial and Management Accounting Systems: The Mediating Influence of a Consistent Financial Language on Controllership Effectiveness

Name: Integration of Financial and Management Accounting Systems: The Mediating Influence of a Consistent Financial Language on Controllership Effectiveness
Keywords: Accounting, Information Systems and Management, Finance, Controllership effectiveness, Integrated Accounting Systems, Structural Equation Modeling (SEM), Management & auxiliary services

Barbara E. Weißenberger; Hendrik Angelkort;

Open Access

Published: 01 Sep 2011

Publisher: Elsevier BV

Country: Germany

Summary

Abstract

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 ...

doi: 10.1016/j.mar.2011.03.003

Subjects

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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