THE ENGLISH MANAGEMENT ACCOUNTING AND THE GERMAN CONTROLLING: ARE THEY SYNONYMS OR DIFFERENT CONCEPTS?

As a result of the development of the field of accounting, in the second half of the 20th century an analytical, planning, control and management decision support function was developed, which goes beyond traditional financial accounting and is based on accounting and financial information. The term...

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Bibliographic Details
Main Author: Péter BAJNAI
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2021-07-01
Series:Cross-Cultural Management Journal
Subjects:
Online Access: http://seaopenresearch.eu/Journals/articles/CMJ2021_I1_1.pdf