Financial Accounting and Management Control

The Tensions and Conflicts Between Uniformity and Uniqueness

AvFredrik Nilsson,Anna-Karin Stockenstrand

Häftad, Engelska, 2016

Del i serien Contributions to Management Science

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Beskrivning

This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control.

Produktinformation

Utgivningsdatum:2016-10-09
Mått:155 x 235 x 9 mm
Vikt:242 g
Format:Häftad
Språk:Engelska
Serie:Contributions to Management Science
Antal sidor:138
Förlag:Springer International Publishing AG
ISBN:9783319380537

Utforska kategorier

Finansiering inom Ekonomi och Ledarskap
Redovisning inom Ekonomi och Ledarskap
Affärsstrategi inom Ekonomi och Ledarskap

Mer om författaren

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 Linköping 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.

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)

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.