Normal view MARC view ISBD view

Financial Accounting and Management Control : The Tensions and Conflicts Between Uniformity and Uniqueness

By: Nilsson, Fredrik.
Contributor(s): Stockenstrand, Anna-Karin.
Material type: TextTextSeries: eBooks on Demand.Contributions to Management Science: Publisher: Cham : Springer, 2015Description: 1 online resource (148 p.).ISBN: 9783319137827.Subject(s): Auditing | Managerial accountingGenre/Form: Electronic books.Additional physical formats: Print version:: Financial Accounting and Management Control : The Tensions and Conflicts Between Uniformity and UniquenessDDC classification: 658.1511 Online resources: Click here to view this ebook.
Contents:
""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""
Tags from this library: No tags from this library for this title. Log in to add tags.
No physical items for this record

""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""

Description based upon print version of record.

Author notes provided by Syndetics

<p>Fredrik Nilsson has been Professor of Business Studies, especially Accounting at Uppsala University since 2010. Before that he was Professor of Economic Information Systems at Linköping University and Institute of Technology. His research focuses on how information systems (e.g. management control systems, financial accounting systems and production control systems) are designed and used to formulate and implement strategies. Fredrik has published many books, book chapters and scientific articles in this field of research. He is currently studying the relationship between strategies, financial accounting and management control in banks.</p> <p>Anna-Karin Stockenstrand is Assistant Professor in the Department of Business Studies at Uppsala University. Her research concerns transparency and accountability in organizations and the long- and short-term effects on internal processes from adaptation to external demands. She is currently conducting research on the effects of financial reporting standards on different parts of the management control function in banks. Anna-Karin has written a number of scientific articles as well as book chapters, and is also author of two textbooks in financial accounting.</p>

There are no comments for this item.

Log in to your account to post a comment.