Essec\Faculty\Model\Contribution {#6196
  #_index: "academ_contributions"
  #_id: "2480"
  #_source: array:26 [
    "id" => "2480"
    "slug" => "separation-integration-and-now-a-historical-perspective-on-the-relationship-between-german-management-accounting-and-financial-accounting"
    "yearMonth" => "2017-01"
    "year" => "2017"
    "title" => "Separation - Integration - and now...? A Historical Perspective on the Relationship between German Management Accounting and Financial Accounting"
    "description" => "BRANDAU, M., ENDENICH, C., LUTHER, R. et TRAPP, R. (2017). Separation - Integration - and now...? A Historical Perspective on the Relationship between German Management Accounting and Financial Accounting. <i>Accounting History</i>, 22(1), pp. 67-91."
    "authors" => array:4 [
      0 => array:3 [
        "name" => "ENDENICH Christoph"
        "bid" => "B00683003"
        "slug" => "endenich-christoph"
      ]
      1 => array:1 [
        "name" => "BRANDAU M."
      ]
      2 => array:1 [
        "name" => "LUTHER R."
      ]
      3 => array:1 [
        "name" => "TRAPP R."
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2021-09-24 10:33:27"
    "publicationUrl" => "https://www.researchgate.net/publication/309140251_Separation_-_integration_-_and_now_A_historical_perspective_on_the_relationship_between_German_management_accounting_and_financial_accounting"
    "publicationInfo" => array:3 [
      "pages" => "67-91"
      "volume" => "22"
      "number" => "1"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting systems implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems and antithetical propositions of full integration, to the emergence of partial integration as the synthesis of this transformation process."
      "en" => "German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting systems implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems and antithetical propositions of full integration, to the emergence of partial integration as the synthesis of this transformation process."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-04-19T05:21:59.000Z"
    "docTitle" => "Separation - Integration - and now...? A Historical Perspective on the Relationship between German Management Accounting and Financial Accounting"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/endenich-christoph">ENDENICH Christoph</a>, BRANDAU M., LUTHER R., TRAPP R."
    "docDescription" => "<span class="document-property-authors">ENDENICH Christoph, BRANDAU M., LUTHER R., TRAPP R.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2017</span>"
    "keywordList" => ""
    "docPreview" => "<b>Separation - Integration - and now...? A Historical Perspective on the Relationship between German Management Accounting and Financial Accounting</b><br><span>2017-01 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://www.researchgate.net/publication/309140251_Separation_-_integration_-_and_now_A_historical_perspective_on_the_relationship_between_German_management_accounting_and_financial_accounting" target="_blank">Separation - Integration - and now...? A Historical Perspective on the Relationship between German Management Accounting and Financial Accounting</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.232232
  +"parent": null
}