Konvergenz des internen und externen Rechnungswesens

For almost two decades, the convergence of financial and management accounting systems has been intensively discussed in German literature. This issue is occasionally considered a theory-practice-gap that appears problematic for an application-oriented science such as accounting research. This paper includes a systematic analysis and critical assessment of the discussion in German-speaking journals as well as doctoral and habilitation theses. Findings suggest that a ??partial convergence?? of the IFRS-earnings statement and management control systems is both accepted by academics and implemented in German corporations. However, existing empirical research faces several limitations arising the question if the developments in corporate practice have been adequately described and sufficiently analyzed. In this context, the paper highlights avenues for future research.