04006nam 22007095 450 991029847690332120200918224836.03-319-13782-410.1007/978-3-319-13782-7(CKB)3710000000359150(EBL)1997933(OCoLC)903929884(SSID)ssj0001451881(PQKBManifestationID)11889896(PQKBTitleCode)TC0001451881(PQKBWorkID)11479545(PQKB)10521256(DE-He213)978-3-319-13782-7(MiAaPQ)EBC1997933(PPN)184498163(EXLCZ)99371000000035915020150220d2015 u| 0engur|n|---|||||txtccrFinancial Accounting and Management Control The Tensions and Conflicts Between Uniformity and Uniqueness /by Fredrik Nilsson, Anna-Karin Stockenstrand1st ed. 2015.Cham :Springer International Publishing :Imprint: Springer,2015.1 online resource (148 p.)Contributions to Management Science,1431-1941Description based upon print version of record.3-319-13781-6 Includes bibliographical references.The objectives of financial accounting and management control -- A Frame of reference -- Financial accounting standards: Some examples -- How financial accounting affects management control -- Concluding reflections.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.Contributions to Management Science,1431-1941AccountingBookkeeping FinanceLeadershipAccounting/Auditinghttps://scigraph.springernature.com/ontologies/product-market-codes/511000Finance, generalhttps://scigraph.springernature.com/ontologies/product-market-codes/600000Business Strategy/Leadershiphttps://scigraph.springernature.com/ontologies/product-market-codes/515010Accounting.Bookkeeping .Finance.Leadership.Accounting/Auditing.Finance, general.Business Strategy/Leadership.658.1511Nilsson Fredrikauthttp://id.loc.gov/vocabulary/relators/aut911894Stockenstrand Anna-Karinauthttp://id.loc.gov/vocabulary/relators/autMiAaPQMiAaPQMiAaPQBOOK9910298476903321Financial Accounting and Management Control2535922UNINA