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The Relation between Controllership and Managerial Accounting
[Vztah disciplín controlling a manažerské účetnictví]

Author

Listed:
  • Ladislav Šiška

Abstract

The article highlights differences in evolution of the terms "management accounting" and "controllership" in English- and German-speaking countries. The comparison shows that despite the common origin of both terms in controllers' functions in the US companies from the second half of the 19th century, later advancement in English-speaking world tended to prefer the term "management accounting" as a provider of information for the financial management. As opposed to the "management accounting", the term "controllership" was adopted in Germanic countries. It was the result of discussions whether or not there is an independent branch of German business administration (Betriebswirtschaftslehre). The presented search concludes that both analyzed terms are basically interchangeable and both should be communicated to the students based on their historical and territorial specifics.

Suggested Citation

  • Ladislav Šiška, 2013. "The Relation between Controllership and Managerial Accounting [Vztah disciplín controlling a manažerské účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(3), pages 73-83.
    • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:3:id:361
    DOI: 10.18267/j.cfuc.361
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    References listed on IDEAS

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    1. Martin Messner & Calbrecht Becker & Utz Schaffer & Christoph Binder, 2008. "Legitimacy and Identity in Germanic Management Accounting Research," Post-Print hal-00486767, HAL.
    2. Martin Messner & Calbrecht Becker & Utz Schaffer & Christoph Binder, 2008. "Legitimacy and Identity in Germanic Management Accounting Research," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 129-159.
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    More about this item

    Keywords

    Management Accounting; Controllership; Controller; Manažerské účetnictví; Controlling;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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