Internationalisierung Des Controllings 2005
DOI: 10.1007/978-3-322-82054-9_3
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Themenschwerpunkte und Tendenzen in der deutschsprachigen Controllingforschung — Eine empirische Analyse

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Cited by 16 publications
(1 citation statement)
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“…While a large number of studies have been conducted to analyse Englishlanguage publications in the field of accounting (Klemstine & Maher, 1983;Beattie & Ryan, 1989;Brown, 1996;Zeff, 1996;Shields, 1997;Hussey & Cottingham, 1999;Carnegie & Potter, 2000;Cottingham & Hussey, 2000;Scapens & Bromwich, 2001;Anderson, 2002;Bjørnenak & Mitchell, 2002;Lukka & Granlund, 2002;Carnegie et al, 2003;Carmona, 2004), to the best of our knowledge, the only such studies in German-speaking countries are a publication analysis by Küpper (1993) on internal cost accounting and publication analyses by Hess et al (2005) and Wagenhofer (2006), both for the short period from 1998-2004. Our own study is in part based on recent German-language publications by Binder and Schäffer (2005a, b) and Schäffer et al (2006), but extends this research in several respects: first, the article takes a different perspective and aims to describe and explain the development of controlling to an international audience.…”
Section: Introduction and Objectivesmentioning
confidence: 99%
“…While a large number of studies have been conducted to analyse Englishlanguage publications in the field of accounting (Klemstine & Maher, 1983;Beattie & Ryan, 1989;Brown, 1996;Zeff, 1996;Shields, 1997;Hussey & Cottingham, 1999;Carnegie & Potter, 2000;Cottingham & Hussey, 2000;Scapens & Bromwich, 2001;Anderson, 2002;Bjørnenak & Mitchell, 2002;Lukka & Granlund, 2002;Carnegie et al, 2003;Carmona, 2004), to the best of our knowledge, the only such studies in German-speaking countries are a publication analysis by Küpper (1993) on internal cost accounting and publication analyses by Hess et al (2005) and Wagenhofer (2006), both for the short period from 1998-2004. Our own study is in part based on recent German-language publications by Binder and Schäffer (2005a, b) and Schäffer et al (2006), but extends this research in several respects: first, the article takes a different perspective and aims to describe and explain the development of controlling to an international audience.…”
Section: Introduction and Objectivesmentioning
confidence: 99%