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Konvergenz des Rechnungswesens

  • 2022
  • OriginalPaper
  • Chapter
Published in:
Author
Rouven Trapp
Published in
Handbuch Controlling
Publisher
Springer Fachmedien Wiesbaden

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Zusammenfassung

Die Konvergenz des internen und externen Rechnungswesens stellt ein in der Unternehmenspraxis und in der wissenschaftlichen Diskussion gleichermaßen vielbeachtetes Phänomen dar. Gegenstand dieser Entwicklung ist die Verschiebung der Trennlinie zwischen dem internen und externen Rechnungswesen: Die zur Koordination von Geschäftsbereichen eingesetzte Steuerungsrechnung wird aus der Gewinn- und Verlustrechnung abgeleitet und basiert somit auf den Daten des externen Rechnungswesens. Der vorliegende Beitrag erläutert mit der partiellen Konvergenz eine weit verbreitete Konzeption, fasst ihren Implementierungsstand in der Unternehmenspraxis zusammen und erörtert mögliche Entwicklungsperspektiven.

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previous chapter Planung im Zusammenhang mit der Bilanzierung und Bewertung nach IFRS
next chapter Outsourcing des Controllings und Selbstständigkeit
Title
Konvergenz des Rechnungswesens
Author
Rouven Trapp
Copyright Year
2022
Book
Handbuch Controlling

Print ISBN: 978-3-658-26430-7

Electronic ISBN: 978-3-658-26431-4

Copyright Year: 2022

DOI
https://doi.org/10.1007/978-3-658-26431-4_68
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