Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

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 system 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 towards antithetical propositions of full integration, and the emergence of partial integration as the synthesis of this transformation process. For this reason, our paper provides a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research

Intensidade da ferrugem asiática (Phakopsora pachyrhizi H. Sydow & P. Sydow) da soja [Glycine max (L.) Merr.] nas cultivares Conquista, Savana e Suprema sob diferentes temperaturas e períodos de molhamento foliar The effects of temperature and leaf wetness periods on the development of soybean rust in the cultivars Consquista, Savana and Suprema

A Ferrugem Asiática (Phakopsora pachyrhizi H. Sydow & P. Sydow), relatada em diversas regiões do globo terrestre de climas tropicais e subtropicais, causa redução significativa na produtividade da soja [Glycine max (L.) Merr.]. Fatores bióticos como interação patógeno-hospedeiro e abióticos influenciam o progresso da doença. Objetivou-se neste trabalho estudar os efeitos da temperatura e de períodos de molhamento foliar no progresso da Ferrugem Asiática nas cultivares Conquista, Savana e Suprema. O experimento foi conduzido no Departamento de Fitopatologia da Universidade Federal de Lavras, em junho de 2004, em câmaras de crescimento vegetal nas temperaturas de 15, 20, 25 e 30 &deg;C e períodos de molhamento foliar de 0, 6, 12, 18 e 24 horas. A inoculação foi realizada pulverizando-se as plantas com suspensão de 10(4) uredósporos de P. pachyrhizi.mL-1 de água. Dados da incidência e da severidade foram utilizados para avaliar o progresso da doença e integrados por meio da área abaixo da curva de progresso da incidência (AACPI) e da severidade (AACPS). Modelos de regressão não-linear foram ajustados para a AACPI e AACPS. Foi calculado o volume abaixo da superfície de resposta para incidência (VASRI) e severidade (VASRS) em relação à temperatura e molhamentos foliares com o objetivo de detectar diferenças entre cultivares. Molhamentos foliares acima de 15 horas e temperaturas próximas a 20 ºC, nas 3 cultivares avaliadas, determinaram maior intensidade da Ferrugem Asiática. Temperaturas próximas a 30 e 15 ºC ocasionaram menor intensidade da doença. Períodos de molhamento foliar abaixo de 6 horas reduziram a intensidade da doença. Todas as cultivares testadas foram suscetíveis à doença, entretanto, a cultivar Conquista apresentou maior VASRI e VASRS da Ferrugem Asiática comparada às cultivares Savana e Suprema, as quais não diferiram estatisticamente. Houve diferença entre as cultivares para AACPI em cada temperatura e molhamento foliar.<br>The asian rust (Phakopsora pachyrhizi Sydow) which has been reported in areas of tropical and subtropical climates around the world, causes significant soybean [Glycine max (L.) Merr.] yield reduction. The disease progress is influenced by biotic factors as interaction pathogen-host and abiotic factors of the environment. The objective of this work was to study the effects of temperature and leaf wetness period in the asian rust progress in the cultivars Conquista, Savana and Suprema. The experiment was conducted at the Department of Plant Pathology at Federal University of Lavras, in growth chamber at temperatures of 15, 20, 25 and 30 &deg;C and leaf wetness periods of 0,6, 12, 18 and 24 hours. The plants were inoculated by spraying a suspension of inoculum of P. pachyrhizi at concentration of 10(4) urediniospores.mL-1. Severity and incidence data were integrated by the area under disease progress curve for severity (AUDPCS) and incidence (AUDPCI). Non-linear regression models were adjusted for the disease severity (AUDPCS) and incidence (AUDPCI). Volume under the response surface of temperature and leaf wetness was calculated for incidence (VURSI) and severity (VURSS) to detect differences between cultivars. Higher soybean rust intensity occurred with leaf wetness above 15 hours and temperatures close to 20 ºC, for the three tested cultivars. Temperatures above 30 ºC and below 15 ºC reduced the disease progress. Disease intensity was reduced in leaf wetness below 6 hours. All cultivars were susceptible, but higher VURSI and VURSS occurred in Conquista cultivar, followed by Savana and Suprema cultivars. Disease intensity was not statistically different between Savana and Suprema cultivars. Temperature and leaf wetness were different among cultivars for AUDPCI