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Unternehmenssteuerung auf Basis internationaler Rechnungslegungsstandards?

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  • Holger Kahle

    (Heinrich-Heine-Universität Düsseldorf)

Abstract

Summary This paper examines whether the application of international rules of accounting in consolidated financial statements advances the unity of management accounting and financial accounting and supports a value based management. It is shown that the result for the period determined by US-GAAP and IAS is afflicted with imperfections concerning both aspects. The fundamental reason for applying US-GAAP and IAS concerning the control of profit center seems to be the reduction of transaction costs.

Suggested Citation

  • Holger Kahle, 2003. "Unternehmenssteuerung auf Basis internationaler Rechnungslegungsstandards?," Schmalenbach Journal of Business Research, Springer, vol. 55(8), pages 773-789, December.
    • Handle: RePEc:spr:sjobre:v:55:y:2003:i:8:d:10.1007_bf03372724
    DOI: 10.1007/BF03372724
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    References listed on IDEAS

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    1. Reichelstein, S, 2000. "Providing managerial incentives: Cash flows versus accrual accounting," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 243-269.
    2. Dirk Ohlms & Claude Tomaszewski & Klaus Trützschler, 2002. "Entwicklungstendenzen der Rechnungslegung aus Sicht des Familienunternehmens Haniel," Schmalenbach Journal of Business Research, Springer, vol. 54(2), pages 191-203, March.
    3. Wolfgang Ballwieser, 2000. "Wertorientierte Unternehmensführung: Grundlagen," Schmalenbach Journal of Business Research, Springer, vol. 52(2), pages 160-166, March.
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    Cited by:

    1. Gonn Weide & Andreas Hoffjan & Pascal Nevries & Rouven Trapp, 2011. "Organisatorisch-personelle Auswirkungen einer Integration des Rechnungswesens–eine empirische Analyse," Schmalenbach Journal of Business Research, Springer, vol. 63(1), pages 63-86, February.

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    More about this item

    Keywords

    M41; M21;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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