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Accounting in Europe Volume 2, 2005 - Issue 1
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Original Articles

Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective

T. Colwyn Jones University of the West of England, UKCorrespondence[email protected]
&
Robert Luther University of the West of England, UK
Pages 165-193 | Published online: 08 Feb 2011

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Fangfei Ding, Wenting Luo, Xiaolin Hao & Lei Zhang. (2017) Does IFRS Adoption Increase the Accuracy of Chinese Analysts’ Forecasts?. Emerging Markets Finance and Trade 53:5, pages 1107-1121.
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Alexandra Fontes, Lúcia Lima Rodrigues & Russell Craig. (2016) A theoretical model of stakeholder perceptions of a new financial reporting system. Accounting Forum 40:4, pages 300-315.
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Rafael Heinzelmann. (2016) Comparing Professions in UK and German-Speaking Management Accounting. Accounting in Europe 13:1, pages 103-120.
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Cătălin Nicolae Albu, Nadia Albu, Robert Faff & Allan Hodgson. (2011) Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania. Accounting in Europe 8:2, pages 155-184.
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Alessandro Mechelli. (2009) Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. Accounting in Europe 6:2, pages 231-270.
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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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Ion Ionas¸cu, Mihaela Ionas¸cu, Lavinia Olimid & Daniela Artemisa Calu. (2007) An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS). Accounting in Europe 4:2, pages 169-206.
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Aziza Akhter. (2022) Adoption of New IFRS in Bangladesh: Disclosure Level and Benefits. MUDRA: Journal of Finance and Accounting 9:1, pages 75-92.
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Max Göttsche, Stephan Küster & Tobias Steindl. (2021) The usefulness of Non-IFRS segment data. Journal of International Accounting, Auditing and Taxation 43, pages 100382.
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Beatriz Garcia Osma, Jacobo Gomez-Conde & Elena de las Heras. (2018) Debt pressure and interactive use of control systems: Effects on cost of debt. Management Accounting Research 40, pages 27-46.
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David Procházka. (2017) Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research. Scientific Annals of Economics and Business 64:1, pages 59-81.
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David Procházka. (2017) Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research. Annals of the Alexandru Ioan Cuza University - Economics 64:1, pages 59-81.
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Peter Kajüter & Martin Nienhaus. (2017) The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports. Abacus 53:1, pages 28-58.
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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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Christian Gross. (2016) The Effect of the German Accounting Law Modernization Act on the Comparability of Private Local GAAP and IFRS Firms. Schmalenbach Business Review 17:3-4, pages 423-460.
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Sara Trucco. (2016) Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers. MANAGEMENT CONTROL:1, pages 91-104.
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David Procházka. (2016) Specifics of IFRS Adoption by Czech Private Companies. Procedia - Social and Behavioral Sciences 220, pages 363-372.
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Nina Franzen & Barbara E. Weißenberger. (2015) The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany. Journal of Applied Accounting Research 16:1, pages 88-113.
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Sara TruccoSara Trucco. 2015. Financial Accounting. Financial Accounting 133 143 .
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Fredrik Nilsson & Anna-Karin StockenstrandFredrik Nilsson & Anna-Karin Stockenstrand. 2015. Financial Accounting and Management Control. Financial Accounting and Management Control 111 127 .
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Fredrik Nilsson & Anna-Karin StockenstrandFredrik Nilsson & Anna-Karin Stockenstrand. 2015. Financial Accounting and Management Control. Financial Accounting and Management Control 1 16 .
Christian Engelen & Christoph Pelger. (2016) Determinanten der Integration von externer und interner Unternehmensrechnung–Eine empirische Analyse anhand der Segmentberichterstattung nach IFRS 8. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 66:3, pages 178-211.
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David Procházka. (2014) The IFRS Adoption and Its Impact on Financial and Management Accounting. Český finanční a účetní časopis 2014:1, pages 50-60.
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Jani Taipaleenmäki & Seppo Ikäheimo. (2013) On the convergence of management accounting and financial accounting – the role of information technology in accounting change. International Journal of Accounting Information Systems 14:4, pages 321-348.
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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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Barbara E. Weißenberger, Hendrik Angelkort & Gero Holthoff. (2014) MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception Gap. Business Research 5:2, pages 134-153.
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Rogério João Lunkes, Darci Schnorrenberger, Claudio Marcio de Souza & Fabricia Silva da Rosa. (2012) Análise da legitimidade sociopolítica e cognitiva da controladoria no Brasil. Revista Contabilidade & Finanças 23:59, pages 83-101.
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. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 163 196 .
Eva Heidhues & Chris Patel. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 43 74 .
Pran Krishansing Boolaky. (2012) Accounting development and international financial reporting standards in small island economies. Journal of Accounting in Emerging Economies 2:1, pages 4-29.
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Satoshi Sugahara & Greg Boland. (2011) Effects of exposure to the International Education Standards on perceived importance of the global harmonization of accounting education among Japanese accounting academics. Advances in Accounting 27:2, pages 382-389.
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Chunhui Liu, Lee J. Yao, Nan Hu & Ling Liu. (2011) The Impact of IFRS on Accounting Quality in a Regulated Market. Journal of Accounting, Auditing & Finance 26:4, pages 659-676.
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Barbara E. Weißenberger & Hendrik Angelkort. (2011) Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness. Management Accounting Research 22:3, pages 160-180.
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Gonn Weide, Andreas Hoffjan, Pascal Nevries & Rouven Trapp. (2016) Organisatorisch-personelle Auswirkungen einer Integration des Rechnungswesens–eine empirische Analyse. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 63:1, pages 63-86.
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Bernhard Hirsch & Yvonne Schneider. (2010) Erklärungs- und Gestaltungsbeiträge verhaltenswissenschaftlicher Theorien für eine integrierte Rechnungslegung. Zeitschrift für Planung & Unternehmenssteuerung 21:1, pages 7-35.
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Axel Haller, Jürgen Ernstberger & Matthias Froschhammer. (2009) Implications of the mandatory transition from national GAAP to IFRS — Empirical evidence from Germany. Advances in Accounting 25:2, pages 226-236.
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Susana Callao, Cristina Ferrer, José I. Jarne & José A. Laínez. (2009) The impact of IFRS on the European Union. Journal of Applied Accounting Research 10:1, pages 33-55.
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Susana Callao, José I. Jarne & José A. Laínez. (2007) Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting. Journal of International Accounting, Auditing and Taxation 16:2, pages 148-178.
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David Tyrrall, David Woodward & Almagoul Rakhimbekova. (2007) The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan. The International Journal of Accounting 42:1, pages 82-110.
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Eva K. Jermakowicz & Sylwia Gornik-Tomaszewski. (2006) Implementing IFRS from the perspective of EU publicly traded companies. Journal of International Accounting, Auditing and Taxation 15:2, pages 170-196.
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Beatriz Garcia Osma, Jacobo Gomez-Conde & Elena de las Heras. (2016) Debt Pressure and the Choice of Interactive Control Systems: Effects on Cost of Debt. SSRN Electronic Journal.
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David Procházka. (2010) The Development of Financial and Management Accounting After the IFRS Adoption: A Case from the Czech Republic. SSRN Electronic Journal.
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Pran Krishansing Boolaky. (2010) Accounting Development and the Relevance of International Financial Reporting Standards in the Context of Small Island Economies - Using Briston’s Theoretical Foundation in the Context of Mauritius (1960-2008). SSRN Electronic Journal.
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