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010   $a3-319-13782-4
024 7 $a10.1007/978-3-319-13782-7
035   $a(CKB)3710000000359150
035   $a(EBL)1997933
035   $a(OCoLC)903929884
035   $a(SSID)ssj0001451881
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035   $a(PQKBTitleCode)TC0001451881
035   $a(PQKBWorkID)11479545
035   $a(PQKB)10521256
035   $a(DE-He213)978-3-319-13782-7
035   $a(MiAaPQ)EBC1997933
035   $a(PPN)184498163
035   $a(EXLCZ)993710000000359150
100   $a20150220d2015      u|         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aFinancial Accounting and Management Control $eThe Tensions and Conflicts Between Uniformity and Uniqueness /$fby Fredrik Nilsson, Anna-Karin Stockenstrand
205   $a1st ed. 2015.
210  1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2015.
215   $a1 online resource (148 p.)
225 1 $aContributions to Management Science,$x1431-1941
300   $aDescription based upon print version of record.
311   $a3-319-13781-6 
320   $aIncludes bibliographical references.
327   $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.
330   $aThis book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior executives and employees unique information for strategy formulation and implementation. One often-mentioned negative effect is the risk of financial accounting affecting management control design and use, making it less relevant for decision-making at the company level. The book provides an analysis of the complex relationship between financial accounting and management control. The analysis is based on theoretical reasoning as well as several examples of how financial accounting standards affect not only the annual report but also the control system. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control. These complex relationships, which can influence the design and use of both financial accounting and management control, are discussed in detail in this book.
410  0$aContributions to Management Science,$x1431-1941
606   $aAccounting
606   $aBookkeeping
606   $aFinance
606   $aLeadership
606   $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000
606   $aFinance, general$3https://scigraph.springernature.com/ontologies/product-market-codes/600000
606   $aBusiness Strategy/Leadership$3https://scigraph.springernature.com/ontologies/product-market-codes/515010
615  0$aAccounting.
615  0$aBookkeeping.
615  0$aFinance.
615  0$aLeadership.
615 14$aAccounting/Auditing.
615 24$aFinance, general.
615 24$aBusiness Strategy/Leadership.
676   $a658.1511
700   $aNilsson$b Fredrik$4aut$4http://id.loc.gov/vocabulary/relators/aut$0911894
702   $aStockenstrand$b Anna-Karin$4aut$4http://id.loc.gov/vocabulary/relators/aut
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910298476903321
996   $aFinancial Accounting and Management Control$92535922
997   $aUNINA