Understanding the Benefits of German Controlling and Management Accounting

Larry White
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Larry White: Resource Consumption Accounting Institute

A chapter in Performance Management in Retail and the Consumer Goods Industry, 2019, pp 3-9 from Springer

Abstract: 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.”

Keywords: German controlling system; German controlling profession; US management accounting system; US vs. German perspective; Historical evolution of controlling; Historical evolution of management accounting (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-12730-5_1

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DOI: 10.1007/978-3-030-12730-5_1

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