specific German context may provide a useful chronological structure and suggestions of broad context convergence or divergence drivers. In addition to a further exploration of the historical path, our review suggests that the consequences of (partially) integrated accounting systems constitute a fruitful avenue for further research. Comparative analyses of the perceived usefulness of the partial integration and the general ledger accounting approach employed in Anglophone countries, for instance, may reinforce our conclusion that accounting is shaped both by its current environment and its historical path. Finally, the interdependencies explored in our paper, encourage research on the issue of whether and how the IFRS introduction has impacted managerial accounting routines beyond the German context. It thus may complement existing research on the intended and unintended consequences of IFRS adoption (Brüggemann et al., 2013) and provide a more comprehensive understanding of the interplay of financial accounting, management accounting and the relevant drivers. References Abel R (1969) A Comparative Simulation of German and U.S. Accounting Principles. Journal of 7(1): 1-11. Accounting Research Angelkort H (2010) Integration des Rechnungswesens als Erfolgsfaktor für die Controllerarbeit Eine – Frankfurt am Main et al: Lang. empirische Untersuchung deutscher Großunternehmen. Arnegger M and Hofmann C (2007) Periodisierung von Erfolgskomponenten zur Steuerung langfristiger Aufträge Completed-Contract-Methode versus Percentage-of-Completion-Methode. Zeitschrift für – 77(2): 115-139. Betriebswirtschaft Baetge J, Kirsch H-J and Solmecke H (2009) Auswirkungen des BilMoG auf die Zwecke des handelsrechtlichen Jahresabschlusses. 62(24): 1211-1222. Die Wirtschaftsprüfung Baiman S and Demski JS (1980) Economically Optimal Performance Evaluation and Control Systems. 18(Supplement): 184-220. Journal of Accounting Research Ballwieser W (1996) Accounting Treatments for Goodwill and Other Intangible Assets in Germany. 11(2): 479-481. Issues in Accounting Education
specific German context may provide a useful chronological structure and suggestions of broad context convergence or divergence drivers. In addition to a further exploration of the historical path, our review suggests that the consequences of (partially) integrated accounting systems constitute a fruitful avenue for further research. Comparative analyses of the perceived usefulness of the partial integration and the general ledger accounting approach employed in Anglophone countries, for instance, may reinforce our conclusion that accounting is shaped both by its current environment and its historical path. Finally, the interdependencies explored in our paper, encourage research on the issue of whether and how the IFRS introduction has impacted managerial accounting routines beyond the German context. It thus may complement existing research on the intended and unintended consequences of IFRS adoption (Brüggemann et al., 2013) and provide a more comprehensive understanding of the interplay of financial accounting, management accounting and the relevant drivers. References Abel R (1969) A Comparative Simulation of German and U.S. Accounting Principles. Journal of Accounting Research 7(1): 1-11. Angelkort H (2010) Integration des Rechnungswesens als Erfolgsfaktor für die Controllerarbeit – Eine empirische Untersuchung deutscher Großunternehmen. Frankfurt am Main et al: Lang. Arnegger M and Hofmann C (2007) Periodisierung von Erfolgskomponenten zur Steuerung langfristiger Aufträge – Completed-Contract-Methode versus Percentage-of-Completion-Methode. Zeitschrift für Betriebswirtschaft 77(2): 115-139. Baetge J, Kirsch H-J and Solmecke H (2009) Auswirkungen des BilMoG auf die Zwecke des handelsrechtlichen Jahresabschlusses. Die Wirtschaftsprüfung 62(24): 1211-1222. Baiman S and Demski JS (1980) Economically Optimal Performance Evaluation and Control Systems. Journal of Accounting Research 18(Supplement): 184-220. Ballwieser W (1996) Accounting Treatments for Goodwill and Other Intangible Assets in Germany. Issues in Accounting Education 11(2): 479-481.
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