Overview

Companies more and more compete as integrated supply chains rather than as individual firms. Success of the entire supply chain (SC) determines the economic well-being of the individual company. With management attention shifting to supply chains, the role of management accounting (MAC) naturally must extend to the cross-company layer as well. MAC can make a significant contribution to SC success, but is faced with a multitude of problems and challenges when trying to do so. Students both in supply chain management (SCM) or management accounting (MAC) respectively, are typically not familiarized with these issues. There is still a clear gap in higher education teaching when it comes to management accounting in a cross-company setting. This textbook wants to fill the gap. It targets students who are already familiar with the fundamentals of accounting and now want to extend their expertise in the field of cross-company (or network) management accounting - with supply chains being the typical case in point. Practitioners might draw valuable insights from the text as well. This textbook has been developed for university courses conducted in English language, especially in Germany, Austria and Switzerland. Additional questions via app: Download the Springer Nature Flashcards app for free and use exclusive additional material to test your knowledge.

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9783658285968

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Andreas Taschner is Professor of Management Accounting and teaches at the ESB Business School, Reutlingen University. He has been researching and publishing in the field of management accounting in supply chains for several years. Additionally, he has many years of practical experience in multinational business corporations in the area of accounting and management. Prof. Dr. Michel Charifzadeh is Professor of Accounting and teaches at the ESB Business School, Reutlingen University. He has several years of experience as a project manager in finance. Professor Charifzadeh has published articles, monographs and book chapters on topics ranging from management accounting and financial accounting to corporate finance.

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