Integration of financial and management accounting systems The mediating influence of a consistent financial language on controllership effectiveness_2011_Management Accounting Research精编.pdf
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Integration of financial and management accounting systems The mediating influence of a consistent financial language on controllership effectiveness_2011_Management Accounting Research精编
Management Accounting Research 22 (2011) 160–180
Contents lists available at ScienceDirect
Management Accounting Research
j o u r n a l h o m e p a g e : w w w. elsev /locate/mar
Integration of financial and management accounting systems:
The mediating influence of a consistent financial language on
controllership effectiveness
Barbara E. Weißenberger ∗ , Hendrik Angelkort
Chair of Controlling and Business Accounting, Department of Business Administration and Economics, Justus Liebig University, Licher Str. 62, D-35394
Giessen, Germany
a r t i c l e i n f o a b s t r a c t
Keywords: Two fundamental options exist for management accounting system (MAS) design: Either
Controllership effectiveness financial records can be used as a database for management accounting (integrated account-
Integrated accounting system ing system design), or the MAS can be based upon a separate system, i.e., a third set of books
Financial language beside financial and tax accounting records. Since the 1990s, many German-speaking firms
Structural equation modelling
have changed from the second to the first option, which has instigated a highly controversial
debate.
Our paper contributes to this debate by empirically analyzing (1) whether the integration
of financial and management accounting has a positive impact on controllership effec-
tiveness, and (2) what causal inferences relate both variables.
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