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Controlling & Management

, Volume 54, Issue 3, pp 189–190 | Cite as

Die Rolle des Controllers: Erbsenzähler oder interner Berater?

  • Utz Schäffer
  • Christian Schürmann
Praxis / Artikel

Literatur

  1. Friedman, A./ Lyne, S.R.: Activity-based techniques and the death of the beancounter, in: European Accounting Review, 6. Jg (1997), Heft 1, S. 19–44.CrossRefGoogle Scholar
  2. Granlund, M./ Malmi, T.: Moderate impact of ERPS on management accounting: a lag or permanent outcome?, in: Management Accounting Research, 13. Jg (2002), Heft 3, S. 299–321.CrossRefGoogle Scholar
  3. Yazdifar, H./ Tsamenyi, M.: Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizations, in: Journal of Accounting & Organizational Change, 1. Jg. (2005), Heft 2, S. 180–198.CrossRefGoogle Scholar
  4. Zoni, L./ Merchant, K.A.: Controller involvement in management: an empirical study in large Italian corporations, in: Journal of Accounting & Organizational Change, 3. Jg. (2007), Heft 1, S. 29–43.CrossRefGoogle Scholar

Copyright information

© Gabler Verlag 2010

Authors and Affiliations

  • Utz Schäffer
  • Christian Schürmann

There are no affiliations available

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