Open AccessCorporate governance and controlling - a German perspective
Author(s) -
Carl-Christian Freidank,
Patrick Velte
Publication year - 2008
Publication title -
corporate ownership and control
Language(s) - English
Resource type - Journals
eISSN - 1810-0368
pISSN - 1727-9232
DOI - 10.22495/cocv5i4p5
Subject(s) - corporate governance , german , accounting , business , interdependence , audit , perspective (graphical) , internationalization , control (management) , industrial organization , finance , management , economics , political science , archaeology , artificial intelligence , computer science , international trade , law , history
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