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| Author: | Kahle, H. |
| Title: | Unternehmenssteuerung auf Basis internationaler Rechnungslegungsstandards? |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2003 : DEC, VOL. 55:8, p. 773-789 |
| Index terms: | International accounting Accounting standards Transactional analysis |
| Freeterms: | IAS US-GAAP |
| Language: | ger |
| Abstract: | 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. |
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