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

EFFECTIVE QUASIPARTICLE RECOMBINATION TIMES AND ELECTRONIC DENSITY OF STATES AT THE FERMI LEVEL IN SUPERCONDUCTING FILMS

Les temps de recombinaison des quasiparticules, mesurés directement dans des jonctions tunnel supraconductrices d'étain et d'aluminium, correspondent assez bien aux valeurs, calculées d'après le modèle rayon-acoustique d'Eisenmenger et al. τexp décroît dans les jonctions d'aluminium granulées. Les temps, mesurés au plomb, indiquent des pertes des 2Ɗ-phonons à l'intérieur du volume du film. La densité d'état électronique sur le niveau de Fermi No dans les films d'étain, de plomb et d'aluminium diffère moins que 5 % de No de la matière massive.Quasiparticle recombination times τexp, directly measured in evaporated superconducting Sn- and Al-tunnel junctions, show reasonable agreement with the values calculated on the basis of the ray-acoustic trapping lifetime model of Eisenmenger et al. τexp decreases in O2 -perturbed granular Al-junctions. In Pb the measured times indicate 2Ɗ-phonon volume losses. The electronic density of states at the Fermi-Level No in Sn-, Pb- and Al-films differs less than 5 % from No of the corresponding bulk material