... definitions, it can therefore be argued that, on the one hand, management accounting is defined and understood in a functional broader context, whereas controlling definitions, on the other ... 2 2). As a reason for the joint use of a common database, KAPLAN and ATKINSON (1998: 8) state that at the beginning of the last century, the high cost of information collecting, processing, ... management accounting. Based on the terminological specification of nationally diverging definitions of management accounting labels, the following section 4 describes and compares the main aspects...