000			03287cam a22005055i 4500
001			21580461
005			20220504143212.0
006			m |o d |
007			cr |||||||||||
008			150220s2015 gw |||| o |||| 0|eng
010			_a 2019736635
020			_a9783319137827
024	7		_a10.1007/978-3-319-13782-7 _2doi
035			_a(DE-He213)978-3-319-13782-7
040			_aDLC _beng _epn _erda _cDLC
050			_aHF5636 _b.N55 2015
072		7	_aBUS001040 _2bisacsh
072		7	_aKF _2bicssc
072		7	_aKF _2thema
072		7	_aKFCM _2thema
082	0	4	_a657 _223
100	1		_aNilsson, Fredrik. _eauthor.
245	1	0	_aFinancial Accounting and Management Control : _bThe Tensions and Conflicts Between Uniformity and Uniqueness / _cby Fredrik Nilsson, Anna-Karin Stockenstrand.
250			_a1st ed.
260			_aNew York: _bSpringer, _cc2015
300			_aXI, 138 p. : _c22 cm
490	1		_aContributions to Management Science, _x1431-1941
505	0		_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.
520			_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.
650		0	_aAccounting. _924
650		0	_aBookkeeping. _9508
650		0	_aFinance. _9538
650		0	_aLeadership.
650	1	4	_aAccounting/Auditing.
650	2	4	_aBusiness Strategy/Leadership.
650	2	4	_aFinance, general.
700	1		_aStockenstrand, Anna-Karin. _eauthor.
776	0	8	_iPrint version: _tFinancial accounting and management control : the tensions and conflicts between uniformity and uniqueness _z9783319137810 _w(DLC) 2015931645
776	0	8	_iPrinted edition: _z9783319137810
776	0	8	_iPrinted edition: _z9783319137834
776	0	8	_iPrinted edition: _z9783319380537
830		0	_aContributions to Management Science,
906			_a0 _bibc _corigres _du _encip _f20 _gy-gencatlg
942			_2lcc _cBK _hHF5636 _kHF5636 _m.N55 2015
999			_c5284 _d5284