Financial accounting and management control: [electronic resource] :: the tensions and conflicts between uniformity and uniqueness /: Fredrik Nilsson, Anna-Karin Stockenstrand.

Nilsson, Fredrik,; Stockenstrand, Anna-Karin,

doi:10.1007/978-3-319-13782-7

Financial accounting and management control [electronic resource] : the tensions and conflicts between uniformity and uniqueness / Fredrik Nilsson, Anna-Karin Stockenstrand.

Nilsson, Fredrik, author.; Stockenstrand, Anna-Karin, author.

2015

HF5636

Available Online

Formats

Format
BibTeX
MARCXML
TextMARC
MARC
DublinCore
EndNote
NLM
RefWorks
RIS

Add to Basket

Cite

Linked e-resources

Linked Resource

Online Access

Concurrent users

Unlimited

Authorized users

Document Delivery Supplied

Can lend chapters, not whole ebooks

Details

Title

Financial accounting and management control [electronic resource] : the tensions and conflicts between uniformity and uniqueness / Fredrik Nilsson, Anna-Karin Stockenstrand.

Author

Nilsson, Fredrik, author.

ISBN

9783319137827 electronic book
3319137824 electronic book
9783319137810

DOI

https://doi.org/10.1007/978-3-319-13782-7

Published

Cham : Springer, [2015]

Copyright

Language

English

Description

1 online resource.

Item Number

10.1007/978-3-319-13782-7 doi

Call Number

HF5636

Dewey Decimal Classification

657

Summary

This 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.

Bibliography, etc. Note

Includes bibliographical references.

Access Note

Access limited to authorized users.

Source of Description

Description based on online resource; title from PDF title page (viewed February 25, 2015).

Added Author

Stockenstrand, Anna-Karin, author.

Series

Contributions to management science.

Available in Other Form

Print version: 9783319137810