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000725740 020__ $$a9783319137827$$qelectronic book
000725740 020__ $$a3319137824$$qelectronic book
000725740 020__ $$z9783319137810
000725740 0247_ $$a10.1007/978-3-319-13782-7$$2doi
000725740 035__ $$aSP(OCoLC)ocn903929884
000725740 035__ $$aSP(OCoLC)903929884
000725740 040__ $$aN$T$$beng$$erda$$epn$$cN$T$$dN$T$$dGW5XE$$dDKU$$dE7B$$dUPM$$dIDEBK$$dCOO$$dOCLCF$$dCDX
000725740 049__ $$aISEA
000725740 050_4 $$aHF5636
000725740 08204 $$a657$$223
000725740 1001_ $$aNilsson, Fredrik,$$eauthor.
000725740 24510 $$aFinancial accounting and management control$$h[electronic resource] :$$bthe tensions and conflicts between uniformity and uniqueness /$$cFredrik Nilsson, Anna-Karin Stockenstrand.
000725740 264_1 $$aCham :$$bSpringer,$$c[2015]
000725740 264_4 $$c©2015
000725740 300__ $$a1 online resource.
000725740 336__ $$atext$$btxt$$2rdacontent
000725740 337__ $$acomputer$$bc$$2rdamedia
000725740 338__ $$aonline resource$$bcr$$2rdacarrier
000725740 4901_ $$aContributions to management science,$$x1431-1941
000725740 504__ $$aIncludes bibliographical references.
000725740 5050_ $$aThe objectives of financial accounting and management control -- A Frame of reference -- Financial accounting standards: Some examples -- How financial accounting affects management control -- Concluding reflections.
000725740 506__ $$aAccess limited to authorized users.
000725740 520__ $$aThis book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior executives and employees unique information for strategy formulation and implementation. One often-mentioned negative effect is the risk of financial accounting affecting management control design and use, making it less relevant for decision-making at the company level. The book provides an analysis of the complex relationship between financial accounting and management control. The analysis is based on theoretical reasoning as well as several examples of how financial accounting standards affect not only the annual report but also the control system. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control. These complex relationships, which can influence the design and use of both financial accounting and management control, are discussed in detail in this book.
000725740 588__ $$aDescription based on online resource; title from PDF title page (viewed February 25, 2015).
000725740 650_0 $$aAccounting.
000725740 650_0 $$aManagerial accounting.
000725740 7001_ $$aStockenstrand, Anna-Karin,$$eauthor.
000725740 77608 $$iPrint version:$$z9783319137810
000725740 830_0 $$aContributions to management science.
000725740 852__ $$bebk
000725740 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-319-13782-7$$zOnline Access$$91397441.1
000725740 909CO $$ooai:library.usi.edu:725740$$pGLOBAL_SET
000725740 980__ $$aEBOOK
000725740 980__ $$aBIB
000725740 982__ $$aEbook
000725740 983__ $$aOnline
000725740 994__ $$a92$$bISE