Understanding the Benefits of German Controlling and Management Accounting

  • Larry White


This chapter explains the difference in the use of the term “controlling” as it relates to the management accounting profession in Germany and the USA. The author explains the benefits of the German controlling profession and its practices for managerial decision making, identifies some areas where the US and global accounting profession could learn from German practices, and traces the evolution of the differences that has led to the difference in the use of term “controller.”


German controlling system German controlling profession US management accounting system US vs. German perspective Historical evolution of controlling Historical evolution of management accounting 


  1. Krumwiede KK, Suessmair US (2007) Comparing U.S. and German cost accounting methods. Manag Account Q 8(3):1–9Google Scholar

Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  • Larry White
    • 1
  1. 1.Resource Consumption Accounting InstituteSuffolkUSA

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