000 04492nam a22004573u 4500
001 EBL1997933
006 m d
007 cr -n---------
008 151019s2015||||||| s|||||||||||eng|d
020 _a9783319137827
_c99 (NL),99 (1U)
035 _a(AU-PeEL)1997933
035 _a(OCoLC)903929884
040 _aAU-PeEL
_beng
_cAU-PeEL
_dAU-PeEL
050 4 _aHF5657.4 -- .N557 2015eb
082 0 0 _a658.1511
090 _aHF5657.4 -- .N557 2015eb
100 1 _aNilsson, Fredrik.
245 1 0 _aFinancial Accounting and Management Control :
_bThe Tensions and Conflicts Between Uniformity and Uniqueness
260 _aCham :
_bSpringer,
_c2015.
300 _a1 online resource (148 p.)
490 0 _aeBooks on Demand
490 1 _aContributions to Management Science
505 0 _a""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""
505 8 _a""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""
505 8 _a""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""
505 8 _a""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""
505 8 _a""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""
505 8 _a""4.5.1 Segment Reporting and Effects on Rewards and Compensation""
588 _aDescription based upon print version of record.
650 4 _aAuditing.
650 4 _aManagerial accounting.
655 0 _aElectronic books.
700 1 _aStockenstrand, Anna-Karin.
776 0 8 _iPrint version:
_aNilsson, Fredrik
_tFinancial Accounting and Management Control : The Tensions and Conflicts Between Uniformity and Uniqueness
_dCham : Springer,c2015
_z9783319137810
830 0 _aContributions to Management Science
856 4 0 _uhttp://uttyler.eblib.com/patron/FullRecord.aspx?p=1997933
_yClick here to view this ebook.
901 _aEBL
942 _cEBOOK
_2lcc
999 _c904256
_d908681