Citations (48)
Keep up to date with the latest research on this topic with citation updates for this article.
Read on this site (4)
Gillian McAllister, Nicole C. Sutton, David A. Brown, Deborah Parker, Rachael Lewis, Olivia Rawlings-Way, Jiali Lin & Bronwen Harrison. (2023) Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review. European Accounting Review 0:0, pages 1-27.
Read now
Read now
Rafael Heinzelmann. (2016) Comparing Professions in UK and German-Speaking Management Accounting. Accounting in Europe 13:1, pages 103-120.
Read now
Read now
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.
Read now
Read now
Alnoor Bhimani. (2002) European management accounting research: traditions in the making. European Accounting Review 11:1, pages 99-117.
Read now
Read now
Articles from other publishers (44)
Gillian McAllister, Nicole Sutton, David Andrew Brown, Olivia Rawlings-Way, Deborah Parker, Rachael Lewis, Jiali Yin & Bronwen Harrison. (2023) Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review. SSRN Electronic Journal.
Crossref
Crossref
Franziska Franke & Martin R.W. Hiebl. (2022) Big data and decision quality: the role of management accountants’ data analytics skills. International Journal of Accounting & Information Management.
Crossref
Crossref
Thomas Ahrens. (2021) Paper development in qualitative accounting research: bringing social contexts to life. Qualitative Research in Accounting & Management 19:1, pages 1-17.
Crossref
Crossref
Andreas Hoffjan & Christoph Endenich. 2022. Handbuch Controlling. Handbuch Controlling
475
487
.
Benoît Gérard & Laura D’Hont. (2022) Les affinités dans les stratégies de valorisation des contrôleurs de gestion. Revue Française de Gestion 47:300, pages 13-33.
Crossref
Crossref
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.
Crossref
Crossref
Michela Arnaboldi, Andrea Robbiani & Paola Carlucci. (2020) On the relevance of self-service business intelligence to university management. Journal of Accounting & Organizational Change 17:1, pages 5-22.
Crossref
Crossref
V.G. Sridharan. (2020) Methodological Insights Theory development in qualitative management control: revisiting the roles of triangulation and generalization. Accounting, Auditing & Accountability Journal 34:2, pages 451-479.
Crossref
Crossref
Lambert Jerman, Simon Alcouffe & Fabienne Oriot. (2020) « On n’est pas des magiciens » : Le contrôleur, facilitateur de compromis dans le processus de commensuration. Comptabilité Contrôle Audit Tome 26:3, pages 67-110.
Crossref
Crossref
Henrik Nielsen & Thomas Borup Kristensen. (2020) Impact of lean operations on the roles of finance functions and their application of lean. European Business Review 32:4, pages 731-763.
Crossref
Crossref
Aziza Laguecir, Christopher S. Chapman & Anja Kern. (2019) Profitability calculations under trial of strength. Accounting, Auditing & Accountability Journal 33:4, pages 727-751.
Crossref
Crossref
Timur Pasch. (2019) Strategy and innovation: the mediating role of management accountants and management accounting systems’ use. Journal of Management Control 30:2, pages 213-246.
Crossref
Crossref
Jeremy Morales. (2019) Symbolic categories and the shaping of identity. Qualitative Research in Accounting & Management 16:2, pages 252-278.
Crossref
Crossref
Christian Kunz. 2019. Wertschöpfung in der Betriebswirtschaftslehre. Wertschöpfung in der Betriebswirtschaftslehre
487
506
.
Stefan BehringerStefan Behringer. 2018. Konzerncontrolling. Konzerncontrolling
215
260
.
Simone Mack & Lukas Goretzki. (2017) How management accountants exert influence on managers – a micro-level analysis of management accountants’ influence tactics in budgetary control meetings. Qualitative Research in Accounting & Management 14:3, pages 328-362.
Crossref
Crossref
Raphaela Erhart, Matthias D. Mahlendorf, Marko Reimer & Utz Schäffer. (2017) Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers. Accounting, Organizations and Society 61, pages 36-52.
Crossref
Crossref
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.
Crossref
Crossref
Floriane Janin. (2017) When being a partner means more: The external role of football club management accountants. Management Accounting Research 35, pages 5-19.
Crossref
Crossref
Jose Bento da Silva, Nick Llewellyn & Fiona Anderson-Gough. (2017) Oral-aural accounting and the management of the Jesuit corpus. Accounting, Organizations and Society 59, pages 44-57.
Crossref
Crossref
Matias Laine, Janne T. Järvinen, Timo Hyvönen & Hannele Kantola. (2017) Ambiguity of financial environmental information. Accounting, Auditing & Accountability Journal 30:3, pages 593-619.
Crossref
Crossref
Flavius-Andrei GUINEA. (2016) Study regarding the impact of cultural factors on management accounting systems. Audit Financiar 14:144, pages 1359.
Crossref
Crossref
Orla Feeney & Bernard Pierce. (2016) Strong structuration theory and accounting information: an empirical study. Accounting, Auditing & Accountability Journal 29:7, pages 1152-1176.
Crossref
Crossref
Andreas Hoffjan & Christoph Endenich. 2016. Handbuch Controlling. Handbuch Controlling
553
565
.
Andreas Hoffjan & Christoph Endenich. 2015. Praxishandbuch Controlling. Praxishandbuch Controlling
1
10
.
Stefan BehringerStefan Behringer. 2014. Konzerncontrolling. Konzerncontrolling
211
256
.
Jérémy Morales. (2013) Le projet professionnel des contrôleurs de gestion : analyser des données pour aider les managers à prendre des décisions rationnelles ?. Comptabilité Contrôle Audit Tome 19:2, pages 41-70.
Crossref
Crossref
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.
Crossref
Crossref
Jérémy Morales & Caroline Lambert. (2013) Dirty work and the construction of identity. An ethnographic study of management accounting practices. Accounting, Organizations and Society 38:3, pages 228-244.
Crossref
Crossref
Lukas Goretzki, Erik Strauss & Jürgen Weber. (2013) An institutional perspective on the changes in management accountants’ professional role. Management Accounting Research 24:1, pages 41-63.
Crossref
Crossref
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.
Crossref
Crossref
Lukas Goretzki. (2012) Management accounting and the construction of the legitimate manager. Journal of Management Control 23:4, pages 319-344.
Crossref
Crossref
Andreas Hoffjan, Rouven Trapp, Christoph Endenich & Thomas Boucoiran. (2012) International budgeting—challenges for German-French companies. Journal of Management Control 23:1, pages 5-25.
Crossref
Crossref
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.
Crossref
Crossref
Christoph Endenich, Michael Brandau & Andreas Hoffjan. (2011) Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions. Australian Accounting Review 21:4, pages 365-382.
Crossref
Crossref
Wilfrid Azan & Marc Bollecker. (2011) Management control competencies and ERP: an empirical analysis in France. Journal of Modelling in Management 6:2, pages 178-199.
Crossref
Crossref
Marie-Andrée Caron, Hugues Boisvert & Alexander Mersereau. (2011) Le rôle du contrôleur revisité : une perspective nord-américaine. Comptabilité Contrôle Audit Tome 17:1, pages 123-154.
Crossref
Crossref
Caroline Lambert & Samuel Sponem. (2009) La fonction contrôle de gestion : proposition d'une typologie. Comptabilité Contrôle Audit Tome 15:2, pages 113-144.
Crossref
Crossref
Katja Tillmann & Andrew Goddard. (2008) Strategic management accounting and sense-making in a multinational company. Management Accounting Research 19:1, pages 80-102.
Crossref
Crossref
Marja-Liisa Kakkuri-Knuuttila, Kari Lukka & Jaakko Kuorikoski. (2008) Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting. Accounting, Organizations and Society 33:2-3, pages 267-291.
Crossref
Crossref
Alnoor Bhimani & Kim Langfield-Smith. (2007) Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management Accounting Research 18:1, pages 3-31.
Crossref
Crossref
John Blake, Pilar Soldevila & Philip Wraith. (2003) The dimensions of, and factors giving rise to, variations in national management accounting approaches. European Business Review 15:3, pages 181-188.
Crossref
Crossref
Oriol Amat, John Blake & Philip Wraith. (2000) Environmental Factors Giving Rise to Variations in National Management Accounting Practice. SSRN Electronic Journal.
Crossref
Crossref
Oriol Amat, John Blake & Ester Oliveras. (2000) Variations in National Management Accounting Approaches. SSRN Electronic Journal.
Crossref
Crossref