Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting
(2016)
Journal Article
Brandau, M., Endenich, C., Luther, R., & Trapp, R. (2017). Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting. Accounting History, 22(1), 67-91. https://doi.org/10.1177/1032373216658035
© 2016, © The Author(s) 2016. German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protec... Read More about Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting.