Michael Brandau

Exploring the involvement of management accounting in strategic decisions and control

Purpose – The paper seeks to explore the extent of involvement of management accounting in strategic inter‐organizational decisions and control in the context of offshoring of services.Design/methodology/approach – For the present study, a multiple case study field research design was selected. A data‐bank media search identified companies actually offshoring their services. In total, 17 semi‐structured interviews with management accountants/managers were conducted in 14 of the identified companies. The interviews were analyzed using content analysis techniques.Findings – Management accounting is involved in offshoring activities to a much lower extent than expected. The reasons range from contractual agreements between the different parties, which substitute in part for management accounting interventions, to competence problems in accounting departments. Therefore, management accounting often fails to provide support for strategic planning and coordination.Research limitations/implications – The data ob...

Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting:

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 protection and based on the commercial law. However, the increased adoption of integrated accounting systems implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems and antithetical propositions of full integration, to the emergence of partial integration as the synthesis of this transformation process. The foundation of our paper is a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research.

The globalisation of a profession: comparative management accounting in emerging and developed countries

We analyse and compare management accounting practices in a matched sample of firms in Brazil and Germany and contribute to the existing literature in three ways: first, we build on the established frameworks of contingency theory and institutional isomorphism; second, we introduce a novel embedded multiple case study design with qualitative and quantitative elements of content analysis into comparative management accounting research; third, we contribute to the understanding of the management accounting role in different national settings, with a focus on Latin America, on which the literature is scarce. Surprisingly, we find similar practices in both countries, but we also identify differences related to national culture, the economic situation, the information used and the embedding of strategic aspects in management accounting. Furthermore, we show that differences between industries surpass cross-country heterogeneity and we present institutional isomorphism as a suitable theoretical framework to explain our findings against the backdrop of globalisation.

Management accounting networks in corporate processes – a cross-national study

Purpose This study aims to compare styles of management accounting (MA), i.e. the way in which MA influences corporate decision-making, in German and Spanish companies. The study illustrates relevant differences by comparing the role of management accountants in decision-making processes and puts a particular emphasis on their networking activities in a corporate context. Design/methodology/approach This study builds on field study data from semi-structured interviews with senior management accountants in German and Spanish companies. The authors analyze the data within the framework of the actor-network theory (ANT). Findings In the sampled German companies, strong networks between management accountants and other corporate functions have been established, whereas the corresponding Spanish networks are emerging but remain fragile because of interference from anti-programs, mistrust and defensive departmental attitudes. Although MA in Spain has established only few accepted routines and remains distant from managerial decision-making, it enjoys an unquestioned standing in the German companies, because its routines and procedures are embedded into corporate culture. This embedding is facilitated by not only information technology but also relatively simple tools such as templates, timetables and standardized agendas. Research limitations/implications The present study underlines how combining the field study approach with rationales from ANT can provide relevant insights into MA practices in its corporate context. Practical implications The present study provides guidance for management accountants striving for an increased influence on corporate decision-making and an improved collaboration with corporate management. Originality/value The authors extend the traditional spectrum of theoretical approaches in comparative MA studies. The ANT lens allows to show how styles of MA are shaped by interdependencies between institutional settings and networking processes. In this way, this paper complements previous cross-country research, which has mainly relied on contingency theory to examine static, country-specific differences in relation to distinct environmental and cultural conditions.

Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung–Eine empirische Analyse europäischer Großflughäfen

ZusammenfassungDie EU-Richtlinie 2009/12/EG bildet seit 2009 eine gemeinsame Basis für die Regulierung von Flughafenentgelten in Europa. Die vorliegende Studie untersucht den Einfluss der Entgeltregulierung auf die Unternehmensplanung europäischer Großflughäfen auf Basis eines Samples, welches 13 europäische Länder und 50% des europäischen Luftpassagieraufkommens umfasst. Einsparungen aufgrund von Regulierungsdruck werden in den untersuchten Flughäfen insbesondere in den Bereichen Dienstleistungen und Personal realisiert. Im Rechnungswesen wird mehrheitlich eine integrierte Kosten- und Erlösrechnung eingesetzt. Die Definition des betriebsnotwendigen Kapitals durch den Regulierer auf Basis historischer Anschaffungskosten wird von den Flughäfen kritisiert, die Verkehrsmengenplanung durch Verhandlungslösungen zwischen den Parteien realistisch abgebildet.AbstractSince 2009, the EU directive 2009/12/EG provides a common framework for the regultion of airport charges in the European Union. We analyze the impact of revenue regulati¬on on the planning processes of European airports building on data from a cross-sectional feld study. Our sample includes airports from 13 European countries that handle 50% of the European air passengers. We fnd that airports mainly reduce cost in Human Resour¬ces and contracted services. In terms of planning, European airports use an integrated cost and revenue accounting system that also includes regulatory parameters. Traffc volumes are planned with realistic assumptions in negotiations with regulators. Finally, airports criticize the consideration of infrastructure based on historical cost instead of Fair Value.

International Vergleichendes Controlling - Empirische Ergebnisse zu Deutschland und Polen

Stichwörter Deutschland International Vergleichendes Controlling Internationales Controlling Polen Nach der Osterweiterung der Europäischen Union werden deutsche Unternehmen verstärkt in Polen aktiv. In diesem Zusammenhang stellt sich die Frage nach der Funktionsfähigkeit der eigenen Managementstrukturen in Polen. Als zentralen Bestandteil der Unternehmenssteuerung betrifft dies nicht zuletzt das Controlling. Inwiefern das deutsche Controlling in Polen angewendet werden kann und wie es an die lokale Unwelt angepasst werden muss, wird in diesem Beitrag mit Hilfe von Experteninterviews nachgegangen. Die Untersuchung verdeutlicht, dass das polnische Controlling einen raschen Wandel zur modernen Führungsunterstützung durchläuft, wobei historische sowie wettbewerbsund kostenbedingte Herausforderungen auftreten. Aus den Ergebnissen wird ersichtlich, dass es im Rahmen grenzüberschreitenden Wirtschaftens einer Anpassung der deutschen Controllingstrukturen an das lokale Umfeld bedarf.