TY - BOOK ID - 4863809 TI - Financial Accounting and Management Control : The Tensions and Conflicts Between Uniformity and Uniqueness AU - Nilsson, Fredrik. AU - Stockenstrand, Anna-Karin. PY - 2015 SN - 9783319137827 3319137816 9783319137810 3319137824 PB - Cham : Springer International Publishing : Imprint: Springer, DB - UniCat KW - Economics/Management Science. KW - Accounting/Auditing. KW - Finance/Investment/Banking. KW - Business Strategy/Leadership. KW - Economics. KW - Auditing. KW - Economie politique KW - Vérification comptable KW - Managerial accounting. KW - Commerce KW - Business & Economics KW - Accounting KW - Audits KW - Financial statements KW - Management accounting KW - Auditing KW - Business. KW - Accounting. KW - Bookkeeping. KW - Leadership. KW - Finance. KW - Business and Management. KW - Finance, general. KW - Comfort letters KW - Ability KW - Command of troops KW - Followership KW - Funding KW - Funds KW - Economics KW - Currency question KW - Accountancy KW - Business enterprises KW - Commercial accounting KW - Finance KW - Financial accounting KW - Business KW - Bookkeeping KW - Bookkeeping . KW - Double entry bookkeeping KW - Business education UR - https://www.unicat.be/uniCat?func=search&query=sysid:4863809 AB - This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior executives and employees unique information for strategy formulation and implementation. One often-mentioned negative effect is the risk of financial accounting affecting management control design and use, making it less relevant for decision-making at the company level. The book provides an analysis of the complex relationship between financial accounting and management control. The analysis is based on theoretical reasoning as well as several examples of how financial accounting standards affect not only the annual report but also the control system. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control. These complex relationships, which can influence the design and use of both financial accounting and management control, are discussed in detail in this book. ER -