haku: @indexterm BEHAVIOURAL ACCOUNTING / yhteensä: 54
viite: 27 / 54
| Tekijä: | Weber, J. |
| Otsikko: | Selektives Rechnungswesen |
| Lehti: | Zeitschrift für Betriebswirtschaft
1996 : VOL. 66:8, p. 925-946 |
| Asiasana: | COST ACCOUNTING MIS BEHAVIOURAL ACCOUNTING CHANGE GERMANY |
| Kieli: | ger |
| Tiivistelmä: | Cost accounting systems play a dominant role in the design of German management informations systems. They have been strongly influenced by the works of Kilger and Riebel, who proposed a decision-oriented style of cost accounting. Lately, changes in contextual factors have lead to a receding importance of decision-oriented cost accounting. On the other hand, a growing need of behavioral control emerges, which is supposed to be the primary purpose of German cost accounting in the future. A change in cost accounting systems will be the consequence: The dominance of behavioral control will lead to reduced system complexity and less detailed data needs. Any still needed decision- oriented cost information will be produced decentralized rather than centralized. The new style of cost accounting systems is to be called "Selective Cost Accounting". |
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