Abstract
This chapter explains the difference in the use of the term “controlling” as it relates to the management accounting profession in Germany and the USA. The author explains the benefits of the German controlling profession and its practices for managerial decision making, identifies some areas where the US and global accounting profession could learn from German practices, and traces the evolution of the differences that has led to the difference in the use of term “controller.”
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Krumwiede and Suessmair (2007).
Reference
Krumwiede KK, Suessmair US (2007) Comparing U.S. and German cost accounting methods. Manag Account Q 8(3):1–9
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White, L. (2019). Understanding the Benefits of German Controlling and Management Accounting. In: Buttkus, M., Eberenz, R. (eds) Performance Management in Retail and the Consumer Goods Industry. Springer, Cham. https://doi.org/10.1007/978-3-030-12730-5_1
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DOI: https://doi.org/10.1007/978-3-030-12730-5_1
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