Nilsson, Fredrik.

Financial Accounting and Management Control : The Tensions and Conflicts Between Uniformity and Uniqueness - Cham : Springer, 2015. - 1 online resource (148 p.) - eBooks on Demand Contributions to Management Science . - Contributions to Management Science .

""Preface""; ""Author Presentation""; ""Contents""; ""Chapter 1: The Objectives of Financial Accounting and Management Control""; ""1.1 Introduction""; ""1.2 A Stakeholder Perspective""; ""1.3 Stakeholders and Value Creation""; ""1.4 Management Control and the Demand for Uniqueness""; ""1.5 Financial Accounting and the Demand for Uniformity""; ""1.6 The Tensions and Conflicts Between Uniformity and Uniqueness""; ""1.7 Purpose of the Book and Intended Readership""; ""1.8 A Note on Methodological Considerations""; ""1.9 The Organization of the Book""; ""Chapter 2: Theoretical Foundations"" ""2.1 Introduction""""2.2 The ``Relevance LostÂ?Â? Debate""; ""2.3 Introducing a New Financial Accounting Regime in the EU""; ""2.4 Models and Frameworks for Analysing and Managing Relationships Between Accounting Systems""; ""2.4.1 The Performance Pyramid""; ""2.4.2 The Balanced Scorecard""; ""2.4.3 Activity-Based Costing""; ""2.4.4 The Corporate Responsibilities Continuum""; ""2.4.5 The Integrated Reporting Framework""; ""2.4.6 The TaipaleenmÃ?ki and IkÃ?heimo Framework""; ""2.5 Our Theoretical Framework""; ""2.5.1 Demands for Uniqueness""; ""2.5.2 Demands for Uniformity"" ""2.5.3 Possible Tensions and Conflicts Between Uniformity and Uniqueness""""2.6 Conclusions and Implications""; ""Chapter 3: Financial Accounting Standards: Some Examples""; ""3.1 Introduction""; ""3.2 Segment Reporting""; ""3.2.1 Background""; ""3.2.2 Tensions and Conflicts Between Uniformity and Uniqueness""; ""3.3 Goodwill Accounting""; ""3.3.1 Background""; ""3.3.2 Tensions and Conflicts Between Uniformity and Uniqueness""; ""3.4 Business Combinations""; ""3.4.1 Background""; ""3.4.2 Tensions and Conflicts Between Uniformity and Uniqueness"" ""3.5 Financial Instruments: Classification and Measurement""""3.5.1 Background""; ""3.5.2 Tensions and Conflicts Between Uniformity and Uniqueness""; ""3.6 Conclusions and Implications""; ""Chapter 4: How Financial Accounting Affects Management Control""; ""4.1 Introduction""; ""4.2 Strategic Planning""; ""4.2.1 Segment Reporting and Effects on Strategic Planning""; ""4.2.2 Goodwill Accounting and Effects on Strategic Planning""; ""4.2.3 Business Combinations and Effects on Strategic Planning""; ""4.2.4 Financial Instruments and Effects on Strategic Planning""; ""4.3 Budgeting"" ""4.3.1 Segment Reporting and Effects on Budgeting""""4.3.2 Goodwill Accounting and Effects on Budgeting""; ""4.3.3 Business Combinations and Effects on Budgeting""; ""4.3.4 Financial Instruments and Effects on Budgeting""; ""4.4 Reporting and Analysis""; ""4.4.1 Segment Reporting and Effects on Reporting and Analysis""; ""4.4.2 Goodwill Accounting and Effects on Reporting and Analysis""; ""4.4.3 Business Combinations and Effects on Reporting and Analysis""; ""4.4.4 Financial Instruments and Effects on Reporting and Analysis""; ""4.5 Rewards and Compensation"" ""4.5.1 Segment Reporting and Effects on Rewards and Compensation""

9783319137827 99 (NL),99 (1U)


Auditing.
Managerial accounting.


Electronic books.

HF5657.4 -- .N557 2015eb

658.1511