Experiencing Change in German Controlling (eBook)

Front Cover 1
Experiencing Change in German Controlling 4
Copyright Page 5
Contents 6
Executive Summary 8
Chapter 1 Introduction, Research Frame and Methods 14
Previous Literature 15
Research Methods 21
An Overview of the Three Cases 23
Chapter 2 The German Context 26
The Traditional German Manufacturing Context 26
Traditional German Management Accounting 29
Summary 34
Chapter 3 Case Study of CarAccessories 36
Company Background 36
Controlling and Accounting in CarAccessories 41
Chapter 4 Case Study of PowerComponents 54
Company Background 54
Controlling and Accounting at PowerComponents 59
Costing and Accounting Numbers 62
Recent Influences, Changes and Potential Trends 66
Chapter 5 Case Study of StorageSolutions 68
Company Background 68
Controlling and Accounting in StorageSolutions 74
Recent Influences, Changes and Potential Trends 84
Chapter 6 Discussion 86
Responding to International Production and Management Trends 86
Company Ownership, Recent History and Organizational Structure 89
The Influence of Accounting Numbers 91
Translation of Accounting Terms and Different Interpretations 101
Controlling and Controllers 104
Conclusions 109
Appendix: Organizational, Societal and Global Contexts of Accounting 112
References 116
Index 124
A 124
B 124
C 124
D 125
E 125
F 125
G 126
H 126
I 126
J 126
K 126
L 126
M 126
N 126
O 126
P 127
R 127
S 127
T 128
U 128
V 128
W 128
Y 128
Z 128