TY - JOUR

T1 - Corporate Governance and Controlling

T2 - A German perspective

AU - Freidank, Carl-Christian

AU - Velte, Patrick

PY - 2008/1/1

Y1 - 2008/1/1

N2 - This article is focused on the interdependencies between corporate governance and controlling from a German perspective. An impact analysis based on the area of auditing, supervision and control will follow. Using the example of intangible assets and long-term manufacturing contracts according to IFRS, the influences of internationalisation on controlling will be presented. The details show that the development of financial accounting into an integral business reporting system together with an increase in importance of controlling goes hand in hand. In the future, controlling will form the central link between corporate governance and business reporting.

AB - This article is focused on the interdependencies between corporate governance and controlling from a German perspective. An impact analysis based on the area of auditing, supervision and control will follow. Using the example of intangible assets and long-term manufacturing contracts according to IFRS, the influences of internationalisation on controlling will be presented. The details show that the development of financial accounting into an integral business reporting system together with an increase in importance of controlling goes hand in hand. In the future, controlling will form the central link between corporate governance and business reporting.

KW - Management studies

KW - Corporate Governance

KW - Controlling

KW - Financial Accounting

KW - Business Reporting

UR - http://www.scopus.com/inward/record.url?scp=84896264076&partnerID=8YFLogxK

U2 - 10.22495/cocv5i4p5

DO - 10.22495/cocv5i4p5

M3 - Journal articles

VL - 5

SP - 49

EP - 58

JO - Corporate Ownership and Control

JF - Corporate Ownership and Control

SN - 1727-9232

IS - 4 A

ER -