Financial Accounting and Management Control (häftad)
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Format
Inbunden (Hardback)
Språk
Engelska
Antal sidor
138
Utgivningsdatum
2015-03-19
Upplaga
2015 ed.
Förlag
Springer International Publishing AG
Medarbetare
Stockenstrand, Anna-Karin
Illustratör/Fotograf
Bibliographie 5 schwarz-weiße und 3 farbige Abbildungen
Illustrationer
3 Illustrations, color; 5 Illustrations, black and white; XI, 138 p. 8 illus., 3 illus. in color.
Dimensioner
243 x 163 x 11 mm
Vikt
330 g
Antal komponenter
1
Komponenter
1 Hardback
ISBN
9783319137810

Financial Accounting and Management Control

The Tensions and Conflicts Between Uniformity and Uniqueness

av Fredrik Nilsson, Anna-Karin Stockenstrand
Inbunden,  Engelska, 2015-03-19
587
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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.
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Fler böcker av författarna

Fredrik Nilsson, Anna-Karin Stockenstrand

Recensioner i media

The book is written in both clear and rigorous way, grabbing the reader through the issue curiosity, pleasantness of reading, and training and information it proportionate. A state-of-art book, written with pedagogical and scientific concerns, on the compatibility of both major information systems: financial accounting and management control, use in organizations management. It is an essential reading for managers and practitioners, researchers, and students on these domains (Manuel Alberto M. Ferreira, International Journal of Latest Trends in Finance and Economic Sciences, Vol. 5 (4), December, 2015)

Övrig information

Fredrik Nilsson has been Professor of Business Studies, especially Accounting at Uppsala University since 2010. Before that he was Professor of Economic Information Systems at Linkping University and Institute of Technology. His research focuses on how information systems (e.g. management control systems, financial accounting systems and production control systems) are designed and used to formulate and implement strategies. Fredrik has published many books, book chapters and scientific articles in this field of research. He is currently studying the relationship between strategies, financial accounting and management control in banks. Anna-Karin Stockenstrand is Assistant Professor in the Department of Business Studies at Uppsala University. Her research concerns transparency and accountability in organizations and the long- and short-term effects on internal processes from adaptation to external demands. She is currently conducting research on the effects of financial reporting standards on different parts of the management control function in banks. Anna-Karin has written a number of scientific articles as well as book chapters, and is also author of two textbooks in financial accounting.

Innehållsförteckning

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.

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