Organisatorisch-personelle Auswirkungen einer Integration des Rechnungswesens–eine empirische Analyse

Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting

“…At the same time, several arguments suggest that some kind of inertia may be achieved with regard to the partial integration instead of an increasing separation. First, in a number of major companies, the partial integration of accounting systems was accompanied by the implementation of enterprise resource planning systems that draw on a single – rather than the previously dual – accounting database(s) (e.g., Hebeler, 2006; Lochner et al, 2007; Weide, 2009). The corresponding investments in, often customized, information systems architecture may constitute a major economic obstacle to a future reversion to a dual ledger approach.…”

“…Second, a series of empirical investigations in the German setting indicates a close connection between the introduction of IFRS and the (partial) integration of accounting systems (e.g., Haring and Prantner, 2005; Müller, 2006; Weide, 2009; Weißenberger et al, 2011). Changes in financial accounting thus had a considerable impact on management accounting.…”

“…In subsequent years, the academic discussion continued to re-emphasize and refine the adequacy of a partial integration of accounting systems according to Coenenberg (1995), highlighting the functions of accounting systems (e.g., Günther and Zurwehme, 2008; Küting and Lorson, 1998a; Männel, 1997; Melcher, 2002; Müller, 2006; Trapp, 2010; Wussow, 2004) – particularly against the background of the IFRS (e.g., Hirsch and Schneider, 2010; Weide et al, 2011). The task force “Controller und IFRS” (Management Accountants and IFRS) of the International Group of Controlling (an association of executive education service providers from German-speaking countries), consisting of academics and practitioners, developed an integrated accounting system model and argued that the appropriate degree of convergence between externally disclosed profit numbers and the measures used for decision-facilitating purposes depends on contextual factors such as vertical integration or a company’s organizational structure (Weißenberger and IGC, 2006).…”

“…Empirical evidence on major German companies suggests that the partial integration has found its way into practice. The majority of the companies participating in the studies use financial accounting data only for decision-influencing purposes at senior organizational levels, while cost accounting systems are still widely operated for product- and process-related decision-making (e.g., Angelkort, 2010; Weide, 2009; Weide et al, 2011; Weißenberger and Angelkort, 2011; Weißenberger et al, 2011). We argue that normative pressures emerging from research and university education, as well as task forces consisting of academics and practitioners, have contributed to this dissemination (Granlund and Lukka, 1998).…”

“…This change in business practice has elicited a lively academic debate (Ewert and Wagenhofer, 2007; Jones and Luther, 2005; Trapp, 2012a; Wagenhofer, 2006; Ziegler, 1994). In particular, scholars have elaborated on the benefits and limitations of the traditional approach compared to an integrated accounting system (e.g., Coenenberg, 1995; Schaier, 2008; Simons and Weißenberger, 2008) and have empirically investigated its consequences (e.g., Weide et al, 2011; Weißenberger and Angelkort, 2011; Weißenberger et al, 2011, 2012).…”