Bøger i Muensteraner Schriften zur Internationalen Unternehmensrechnung serien

This study examines the process design and influencing factors of preparation processes of nonfinancial KPIs for management reports. Based on case studies of three publicly listed and four privately held German firms, it provides exploratory insights into the phases, participants and determinants of preparation processes of nonfinancial KPIs.

This study analyzes in detail how head offices of German multinational companies design their PMS. Furthermore, it also investigates how this PMS is adopted by the subsidiaries of these multinational companies. The findings have implications for researchers and practitioners.

The adoption of IFRS for group accounts of capital market oriented EU companies in 2005 was a milestone in European and international accounting harmonization. This title investigates IFRS measurement and disclosure practices in the leading EU economies of France, Germany and the UK.

Cost Accounting in Germany and Japan

Fair Value Accounting

This study investigates decision processes underlying cross-border investments in BRIC countries and discusses their critical success factors. The empirical results show how internal and external forces influence corporate decision-making efficiency.

This study analyses the design, use and performance of cost accounting systems in Anglophone subsidiaries in Germany. The empirical results suggest that management accountants and managers in these firms prefer to deviate from their parent companies' cost accounting traditions to ensure the information-usefulness of their cost accounting systems.

The study analyses the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms on country level. It identifies local versions of IFRS and reveals the emergence of a two standard system. The empirical results suggest that IFRS adoption is driven by net economic benefits, network effects and coercive pressures.

This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces the cost of capital and also affects the work of financial analysts.

The results of the study reveal differences of the financial reporting quality (operationalized by reporting content, readability and earnings management) of listed companies in the two emerging economies Brazil and South Africa as well as Germany. The findings show significant determinants of financial reporting quality and economic consequences.

This study analyzes how far Integrated Reporting tackles shortcomings of corporate reporting. It investigates the IIRC Framework conceptually and provides a descriptive analysis of the degree of IR in existing reports from South Africa and the USA. The study also examines the relationship of IR with investor underreaction at the capital market.

This study examines the effect of synergy and goodwill controlling on acquisition success. Based on a sample of German, Austrian, and Swiss acquirers, it provides design options for the M&A organization and related controlling tasks. Empirical analyses examine determinants of synergy and goodwill controlling.

This study analyzes cost accounting in German multinational companies. It finds empirical evidence for cross-case and cross-country differences in the complexity and standardization of cost accounting systems in subunits of German multinational companies and identifies important determinants and success factors.

Achieving ambitious sustainability goals of multinational corporations is affected by how employees use sustainability information within their decision-making. However, little is yet known about the use of sustainability information at multinational corporations. Therefore empirically addresses this gap and elaborates the main influencing factors.

Shared Service Organizations (SSOs) are of growing relevance in research and corporate. This study analyzes Performance Measurement System (PMS) design in SSOs and sheds light on its effectiveness. This empirical analysis yields practical PMS design recommendations for practitioners working in a shared service environment.