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Experiencing change in German controlling Logo cima

  Robert Luther, T Colwyn Jones & Astrid Saxl |   Free |   CIMA |   2009 |   Thought leadership

This report considers contemporary practices of German ‘controlling’ – a term which is usually translated into English as ‘management accounting’. The research was conducted in three case study manufacturing organisations in Germany – one a large private company, the second a division of an international group and the third a family firm. It examined the management accounting systems of these companies and their relationship with the companies’ competitive strategies, organisational structures, computerised information systems and external reporting. 

Topics covered:
  • Management accounting: Technical: Management reporting & analysis: Management reporting, Intermediate

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