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Financial accounting and management control[electronic resource] :the tensions and conflicts between uniformity and uniqueness /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	657
書名/作者:	Financial accounting and management control : the tensions and conflicts between uniformity and uniqueness // by Fredrik Nilsson, Anna-Karin Stockenstrand.
作者:	Nilsson, Fredrik.
其他作者:	Stockenstrand, Anna-Karin.
出版者:	Cham : : Springer International Publishing :, 2015.
面頁冊數:	xi, 138 p. : : ill., digital ;; 24 cm.
Contained By:	Springer eBooks
標題:	Accounting.
標題:	Managerial accounting.
標題:	Economics/Management Science.
標題:	Accounting/Auditing.
標題:	Finance/Investment/Banking.
標題:	Business Strategy/Leadership.
ISBN:	9783319137827 (electronic bk.)
ISBN:	9783319137810 (paper)
內容註:	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.
摘要、提要註:	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.
電子資源:	http://dx.doi.org/10.1007/978-3-319-13782-7

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

Financial accounting and management controlthe tensions and conflicts between uniformity and uniqueness /[electronic resource] :by Fredrik Nilsson, Anna-Karin Stockenstrand. - Cham :Springer International Publishing :2015. - xi, 138 p. :ill., digital ;24 cm. - Contributions to management science,1431-1941. - Contributions to management science..

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.

ISBN: 9783319137827 (electronic bk.)

Standard No.: 10.1007/978-3-319-13782-7doiSubjects--Topical Terms:

177361
Accounting.

LC Class. No.: HF5636

Dewey Class. No.: 657

Financial accounting and management control[electronic resource] :the tensions and conflicts between uniformity and uniqueness /
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