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1
Financial
Accounting and
Management
foritroi
The Tensions and Conflicts Between
Uniformity and Uniqueness
Springer
Financial Accounting
and
Management Control
The Tensions and Conflicts
Between
Uniformity and Uniqueness
Springer
Fredrik Nilsson
Department of Business
Studies Uppsala
University
Uppsala
Sweden Anna-Karin
Stockenstrand Department
of Business Studies
Uppsala University
Uppsala
Sweden
DOI I 0.1007/978-3-319- I
3782-7
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ISSN 1431-194
7161 (electronic)
lSBN 978-3-31943781-0
(eBook)
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(www,springcr.4.701-n)
Contents
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1.8 A Note on Methodological Considerations ..................................
1.9 The Organimion of the Book .........................................................
2 Theoretical Foundations
2. l Introduction
2.2 The "Relevance Lost" Debate .........................................................
2..3 Introducing a New Financial Accounting Regime
in the EU .....................................................................................................
2.4 Models and Frameworks for Analysing and
Managing
Relationships Between Accounting Systems
2..4.1 The Performance Pyramid
2.4.2 The Balanced Scorecard ......................................................
2.4.3 Activity-Based Costing
14.4 The Corporate Responsibilities Continuum
..............................................................................................................
14.5 The Integrated Reporting Framework ...........................
2+4.6 The Taipaleenmaki and Ikalleimo
Framework _
2..5 Our Theoretical Framework ........................................................
2.5.1 Demands for Uniqueness ....................................................
2.5.2 Demands for Uniformity .....................................................
4
Contents
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7P
IR
Uniformity and
Uniqueness
3.6 Conclusions and Implications
Control ..
Planning,
4:2.2 Goodwill ..A..ccounting and Effects on
Strategic
Plannin2
4.2.3 Business Combinations and Effects on
Strategic
Planning .................................................................................
4.2.4 Financial Instruments and Effects on
Strategic
Planning
43 Budgeting
4,11 Segment Reporting and Effects on
Budgeting...........................................................................................
4.3.2 Goodwill Accounting and Effects on
Budgeting...........................................................................................
4+13 Business Combinations and Effects on
Budgeting
r
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4+3.4 Financial In
and Effects on
Budgeting
4A Reporting and Analysis
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Analysis
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4 . F
xi
CcHitents
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References
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