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Aligning Financial and Management Accounting Policies: What Drives Integration? – Empirical Evidence from German IFRS 8 Segment Reports

Advances in Management Accounting

ISBN: 978-1-78714-530-6, eISBN: 978-1-78714-529-0

ISSN: 1474-7871

Publication date: 3 July 2017

Abstract

Originality/value

The legal reporting requirements in Germany as well as German accounting traditions make the German setting particularly suited for examining the integration of management accounting and financial accounting. Using the number of adjustments to financial accounting policies made for management accounting purposes is a novel approach, and the number of adjustments is a more fine-grained measure of integration at the highest hierarchy levels of a company than the measures used in prior literature.

Keywords

Acknowledgements

Acknowledgments

I appreciate the feedback received from participants of the 2014 International Association for Accounting Education and Research (IAAER) conference in Venice, the 2015 workshop on European Financial Reporting in Paris, and the 2015 Trends in Accounting Research Conference at Uniwersytet Łódzki. I also thank the two anonymous reviewers for constructive comments. The assistance of Nora-Sophie Jedwabski and Marie Nicot in collecting the data on the subsidiaries’ countries of incorporation is gratefully acknowledged.

Citation

Schmidt, M. (2017), "Aligning Financial and Management Accounting Policies: What Drives Integration? – Empirical Evidence from German IFRS 8 Segment Reports", Advances in Management Accounting (Advances in Management Accounting, Vol. 28), Emerald Publishing Limited, Bingley, pp. 155-189. https://doi.org/10.1108/S1474-787120170000028006

Publisher

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Emerald Publishing Limited

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