Academic journal article Management Accounting Quarterly

Editor's Letter

Academic journal article Management Accounting Quarterly

Editor's Letter

Article excerpt

If you've noticed that IMA has been paying special attention to German cost accounting lately, you're right. See the article by Paul Sharman, "Bring on German Cost Accounting," in the December 2003 issue of Strategic Finance.

In continuing to examine this subject, we bring you two more related articles in this issue of Management Accounting Quarterly. The first is an introduction to Chapter 0 of the definitive German cost accounting textbook on this subject. Written by Anton van der Merwe, an expert in this area, it gives you an idea of what to expect when you read the chapter and offers you a look into the changes in management accounting over the past two decades.

The second article is a reprint of the textbook chapter. Gabler, the publisher, gave IMA permission to reprint it, and SAP provided the translation. We think you will enjoy the insights into the profession that these two articles offer.

Next, we turn to corporate governance with a conceptual framework on how to align corporate governance with enterprise risk management. The authors explain what corporate governance is, how it is related to ERM, and who in a corporation should be responsible for what aspects. …

Search by... Author
Show... All Results Primary Sources Peer-reviewed

Oops!

An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.