New Look At The Triangle Of Relationship Of Controlling And Financial And Managerial Accounting

Abstract:

Controlling is currently undergoing considerable change. Its connection with the performance-oriented management tools along with new information technology respond faster stimulation of market and competition incentive. Controlling becomes too paced field of activity. It is forgotten that controlling is the basis of accounting integration. Aim of this paper is identification and analysis of system and information links for controlling and financial and managerial accounting in the new economic conditions of 21st century.