Unternehmenssteuerung auf Basis internationaler Rechnungslegungsstandards?

Kahle, Holger

doi:10.1007/bf03372724

Cited by 20 publications

(8 citation statements)

References 7 publications

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“…From an incentive perspective, managers would be more reluctant to accept orders or projects with immediate cost consequences but deferred income recognition. Thus, German financial accounting data did not appear to adequately guide corporate long-term objectives and thus did not meet an important requirement for performance measures (Kahle, 2003; Merchant, 2006; Pelger, 2008). As a consequence, German companies relied on cost-based information for business unit performance evaluation due to the HGB’s inability to provide useful data for performance measurement, and thus reinforced the separation of the two accounting databases (Schneider, 1997; Schweitzer and Ziolkowski, 1999).…”

Section: Thesis: Shaping the Dual Ledger Accounting Approachmentioning

confidence: 99%

“…However, divisions were now being located in other European countries or even overseas. As a consequence, the complexity of the accounting systems increased (e.g., Currle et al, 1998; Kahle, 2003; Küpper, 1999). Each company had to prepare financial statements in accordance with the local accounting rules and tax regimes as well as financial statements according to the HGB as a preparation for their consolidation at the group level (Günther and Zurwehme, 2008).…”

Section: Antithesis: Integrating the Separated Databasesmentioning

confidence: 99%

“…This practice was found to confuse employees in the foreign divisions who were unfamiliar with the German dual ledger accounting approach (e.g., Schweitzer and Ziolkowski, 1999; Wagenhofer, 2008). Since the strict distinction between costs and expenses is a peculiarity of the Germanic accounting approach, employees in foreign subsidiaries were disturbed to see their performance measured with what they perceived as “strange data” that was not compliant with financial accounting rules (e.g., Hebeler, 2006; Hirsch and Schneider, 2010; Ikäheimo and Taipaleenmäki, 2010; Kahle, 2003; Männel, 1997; Ziegler, 1994).…”

Section: Antithesis: Integrating the Separated Databasesmentioning

confidence: 99%

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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: Thesis: Shaping the Dual Ledger Accounting Approachmentioning

confidence: 99%

Section: Antithesis: Integrating the Separated Databasesmentioning

confidence: 99%

Section: Antithesis: Integrating the Separated Databasesmentioning

confidence: 99%

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

et al. 2016

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“…It is to be noted that elements of financial accounting are used more and more for management accounting. According to Kahle (2003) this is particularly valid in view of global mega corporations, which use internal management measurement tools for the raising of international capital and also for the communication to (potential) investors, and for which the coexistence of internal and external accounting is not the intended result. Insofar, cost advantages are argued as the reason for this development.…”

Section: Intangible Assets (Ias 38)mentioning

confidence: 99%

Corporate Governance and Controlling: A German Perspective

Freidank¹,

Velte

2008

SSRN Journal

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“…Vgl. Ziegler (1994) und Sill (1995) Haller (1997), Klein (1999), Heyd (2001), Wenning (2001), Kahle (2003), Kirsch/Steinhauer (2003).…”

Section: Getrennte Versus Integrierte Erfolgsrechnung: Eine Historiscunclassified

Controlling unter IFRS—Möglichkeiten und Grenzen einer integrierten Erfolgsrechnung

Weißenberger¹

2005

Internationalisierung Des Controllings

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Empirische Studien belegen in diesem Zusammenhang ein zunehmendes Interesse gerade auch im gehobenen Mittelstand für die IFRS. 2 Wesentlicher Treiber ist hier nicht nur der Wunsch nach einer stärkeren Kapitalmarktorientierung, z.B. zur Vorbereitung eines Börsengangs, oder der zunehmende Druck aus dem Bankenbereich in Folge von Basel II, sondern auch der Wunsch nach einer klaren und einheitlichen Ausgestaltung der Erfolgsrechnung, die für externe und interne Zwecke gleichermaßen aussagekräftig ist und damit nicht zuletzt auch das internationale Beteiligungscontrolling erleichtert. Es ist zu erwarten, dass sich mit der Umsetzung des derzeit beim Londoner Standardsetter IASB laufenden Projekts zur Erleichterung der Anwendung von IFRS in mittelständischen Unterneh-Ich danke Frau Dipl.-Kff. Cornelia A.J. Haas und Herrn Dipl.-Kfm. Marcus Blome für wertvolle Hinweise und Unterstützung im Rahmen der Entstehung dieses Beitrags. 1 Europaweit geht man davon aus, dass ca. 7.000 Unternehmen unmittelbar unter den Geltungsbereich dieser EU-Verordnung fallen. Eine Übergangsfrist gilt in Deutschland gem. Art. 57f. EGHGB u.a. für Konzerne, die den organisierten Kapitalmarkt lediglich zur Aufnahme von Fremdkapital in Anspruch nehmen bzw. die einen Vollabschluss nach US-GAAP aufstellen. 2 Vgl. hierzu statt vieler die Untersuchung von Hannich (2004) sowie spezifisch für den Mittelstand von Keitz/Stibi (2004) oder Mandler (2004).

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Unternehmenssteuerung auf Basis internationaler Rechnungslegungsstandards?

Cited by 20 publications

References 7 publications

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

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

Corporate Governance and Controlling: A German Perspective

Controlling unter IFRS—Möglichkeiten und Grenzen einer integrierten Erfolgsrechnung

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