Integration der Rechnungslegung und Rollenwandel von Controllern: Ergebnisse einer empirischen Untersuchung

Weißenberger, Barbara E.; Angelkort, Hendrik; Göbel, Sebastian

doi:10.15358/0935-0381-2012-2-85

Cited by 6 publications

(1 citation statement)

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“…This change in business practice has elicited a lively academic debate (Ewert and Wagenhofer, 2007; Jones and Luther, 2005; Trapp, 2012a; Wagenhofer, 2006; Ziegler, 1994). In particular, scholars have elaborated on the benefits and limitations of the traditional approach compared to an integrated accounting system (e.g., Coenenberg, 1995; Schaier, 2008; Simons and Weißenberger, 2008) and have empirically investigated its consequences (e.g., Weide et al, 2011; Weißenberger and Angelkort, 2011; Weißenberger et al, 2011, 2012).…”

Section: Introductionmentioning

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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