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European Accounting Review Volume 14, 2005 - Issue 2
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Original Articles

After the scandals: A German-speaking perspective on management accounting research and education

Albrecht Becker University of Innsbruck, AustriaCorrespondence[email protected]
&
Martin Messner University of Innsbruck, Austria
Pages 417-427 | Published online: 17 Feb 2007

Citations (29)

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Keke Hiller, Matthias D. Mahlendorf & Jürgen Weber. (2014) Management Accountants’ Occupational Prestige Within the Company: A Social Identity Theory Perspective. European Accounting Review 23:4, pages 671-691.
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Martin Messner, Albrecht Becker, Utz Schäffer & Christoph Binder. (2008) Legitimacy and Identity in Germanic Management Accounting Research. European Accounting Review 17:1, pages 129-159.
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Articles from other publishers (27)

Christoph Endenich, Andreas Hoffjan, Anne Krutoff & Rouven Trapp. (2020) The internationalisation of management accounting research in the German-speaking countries – a longitudinal study. Journal of Accounting & Organizational Change 17:4, pages 519-554.
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Juergen Weber & Leona Wiegmann. (2021) Persistent but adaptable – the path dependent development of German cost accounting. Journal of Accounting & Organizational Change 17:4, pages 471-493.
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Albrecht Becker, Burkhard Pedell & Dieter Pfaff. (2021) Management accounting developments in German-speaking countries: an overview and editorial reflections. Journal of Accounting & Organizational Change 17:4, pages 457-470.
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Annick Ancelin-Bourguignon. (2019) The priming role of qualitative research in constructivist management control teaching. Qualitative Research in Accounting & Management 16:4, pages 463-490.
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Christoph Pelger & Markus Grottke. (2017) Research diversity in accounting doctoral education: survey results from the German-speaking countries. Business Research 10:2, pages 307-336.
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Rafael Heinzelmann. (2017) Accounting logics as a challenge for ERP system implementation: a field study of SAP. Journal of Accounting & Organizational Change 13:2, pages 162-187.
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Christoph Endenich, Rouven Trapp & Michael Brandau. (2017) Management accounting networks in corporate processes – a cross-national study. Journal of Accounting & Organizational Change 13:1, pages 25-43.
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Michael Brandau, Christoph Endenich, Robert Luther & Rouven Trapp. (2016) Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting. Accounting History 22:1, pages 67-91.
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Basil P. Tucker & Stefan Schaltegger. (2016) Comparing the research-practice gap in management accounting. Accounting, Auditing & Accountability Journal 29:3, pages 362-400.
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Martin R. W. Hiebl, Christine Duller, Birgit Feldbauer-Durstmüller & Patrick Ulrich. (2015) Family Influence and Management Accounting Usage — Findings from Germany and Austria. Schmalenbach Business Review 67:3, pages 368-404.
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Robert Janke, Matthias D. Mahlendorf & Jürgen Weber. (2014) An exploratory study of the reciprocal relationship between interactive use of management control systems and perception of negative external crisis effects. Management Accounting Research 25:4, pages 251-270.
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Christoph Endenich. (2014) Economic crisis as a driver of management accounting change. Journal of Applied Accounting Research 15:1, pages 123-149.
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Philip Heinz, Chris Patel & Andreas Hellmann. (2013) Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management. Advances in Accounting 29:2, pages 299-311.
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Michael Brandau, Christoph Endenich, Rouven Trapp & Andreas Hoffjan. (2013) Institutional drivers of conformity – Evidence for management accounting from Brazil and Germany. International Business Review 22:2, pages 466-479.
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Thomas W. Guenther. (2013) Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks. Journal of Management Control 23:4, pages 269-290.
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MARTIN R. W. HIEBL, BIRGIT FELDBAUER-DURSTMÜLLER, CHRISTINE DULLER & HERBERT NEUBAUER. (2013) INSTITUTIONALISATION OF MANAGEMENT ACCOUNTING IN FAMILY BUSINESSES — EMPIRICAL EVIDENCE FROM AUSTRIA AND GERMANY. Journal of Enterprising Culture 20:04, pages 405-436.
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Rouven Trapp. (2012) Konvergenz des internen und externen RechnungswesensConvergence of management and financial accounting systems. Zeitschrift für Betriebswirtschaft 82:9, pages 969-1008.
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Markus Granlund. (2011) Extending AIS research to management accounting and control issues: A research note. International Journal of Accounting Information Systems 12:1, pages 3-19.
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Michael Brandau & Andreas H. Hoffjan. (2010) Exploring the involvement of management accounting in strategic decisions and control. Journal of Accounting & Organizational Change 6:1, pages 72-95.
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Stéphane Lefrancq. (2009) La comptabilité, la communication financière et la fraude : Quelques éléments d'analyse du cas de la Société Générale. Comptabilité Contrôle Audit Tome 15:2, pages 37-59.
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Martin Messner, Stewart Clegg & Martin Kornberger. (2008) Critical Practices in Organizations. Journal of Management Inquiry 17:2, pages 68-82.
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Utz SchäfferChristoph Binder. (2008) “Controlling” as an academic discipline: the development of management accounting and management control research in German-speaking countries between 1970 and 2003. Accounting History 13:1, pages 33-74.
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Will Seal. (2006) Management accounting and corporate governance: An institutional interpretation of the agency problem. Management Accounting Research 17:4, pages 389-408.
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Pauline Weetman. (2006) Discovering the ‘international’ in accounting and finance. The British Accounting Review 38:4, pages 351-370.
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Markus Granlund. (2007) On the Interface Between Management Accounting and Modern Information Technology - A Literature Review and Some Empirical Evidence. SSRN Electronic Journal.
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Peter Winter. (2007) Managerial Risk Accounting and Control - A German Perspective. SSRN Electronic Journal.
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Pascal Nevries, Timo Kornetzki & Gonn K. Weide. (2006) Characteristics of the Strategic Planning Process and the Relevance of Management Accounting: Evidence from German Dax30 Companies. SSRN Electronic Journal.
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