Anforderungen an ein ganzheitliches Rechnungswesen

Damberger, Peter; Heyne, Dirk; Renner, S.

doi:10.1007/bf03255695

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“…Nevertheless, it also seems to have been as a result of normative and mimetic pressures, particularly reinforced by consultancies (Jones and Luther, 2005). These developments encouraged some practitioners to establish a fully integrated system from which, they maintained, all information for managerial decision-making could be derived from the financial accounting system (Damberger et al, 2002; Hahn and Nicklas, 1999). Indeed, surveys of the 200 companies with the highest revenues in Germany (Horváth and Arnaout, 1997) and of the top 500 companies by revenue in Germany and Austria (Haring and Prantner, 2005) indicated the intention to abandon the use of imputed cost and therefore to render a second database unnecessary.…”

Section: Antithesis: Integrating the Separated Databasesmentioning

confidence: 99%

Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting

et al. 2016

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German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting systems implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems and antithetical propositions of full integration, to the emergence of partial integration as the synthesis of this transformation process. The foundation of our paper is a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research.

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Section: Antithesis: Integrating the Separated Databasesmentioning

confidence: 99%