{"id":1490,"date":"2017-12-27T17:37:41","date_gmt":"2017-12-27T16:37:41","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1490"},"modified":"2017-12-27T17:37:41","modified_gmt":"2017-12-27T16:37:41","slug":"goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/","title":{"rendered":"Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda"},"content":{"rendered":"

Quagli Alberto\/\u00a0Financial Reporting<\/a>,\u00a0Riviste<\/a>\u00a0\/\u00a0Fascicolo: 3-2011<\/p>\n

\n

The introduction of an impairment test of goodwill by IAS 36 and SFAS 142 implies a strong link between financial and management accounting, capable of improving both the accounting systems. In this paper I analyze the existing literature on goodwill both in financial and management accounting and I find little interest in investigating the reciprocal connections. I thus present a research agenda to explore this intriguing relationship.<\/p>\n

Keywords<\/strong>: Goodwill, Impairment test, IAS 36, SFAS 142<\/p>\n

\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Quagli Alberto\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2011 The introduction of an impairment test of goodwill by IAS 36 and SFAS 142 implies a strong link between financial and management accounting, capable of improving both the accounting systems. In this paper I analyze the existing literature on goodwill both in financial and management accounting and I find little interest […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[117,279,243,280],"class_list":["post-1490","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-goodwill","tag-ias-36","tag-impairment-test","tag-sfas-142","post_format-post-format-quote"],"yoast_head":"\nGoodwill accounting as a missing link between financial and management accounting: literature review and research agenda | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Quagli Alberto\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2011 The introduction of an impairment test of goodwill by IAS 36 and SFAS 142 implies a strong link between financial and management accounting, capable of improving both the accounting systems. In this paper I analyze the existing literature on goodwill both in financial and management accounting and I find little interest […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/\" \/>\n<meta property=\"og:site_name\" content=\"Financial Reporting Journal\" \/>\n<meta property=\"article:published_time\" content=\"2017-12-27T16:37:41+00:00\" \/>\n<meta name=\"author\" content=\"Financial Reporting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Financial Reporting\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\\\/\"},\"author\":{\"name\":\"Financial Reporting\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#\\\/schema\\\/person\\\/80cf538b0b89df9b3f36c831c4fa834e\"},\"headline\":\"Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda\",\"datePublished\":\"2017-12-27T16:37:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\\\/\"},\"wordCount\":95,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#organization\"},\"keywords\":[\"Goodwill\",\"IAS 36\",\"impairment test\",\"SFAS 142\"],\"articleSection\":[\"Browse the Journal\",\"Financial Reporting\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\\\/\",\"url\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\\\/\",\"name\":\"Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda | Financial Reporting Journal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#website\"},\"datePublished\":\"2017-12-27T16:37:41+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#website\",\"url\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/\",\"name\":\"Financial Reporting Journal\",\"description\":\"Half-yearly journal of Financial Communication\",\"publisher\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#organization\",\"name\":\"Financial Reporting Journal\",\"url\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2017\\\/12\\\/logofr-b-e1513959052920.png\",\"contentUrl\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2017\\\/12\\\/logofr-b-e1513959052920.png\",\"width\":166,\"height\":84,\"caption\":\"Financial Reporting Journal\"},\"image\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#\\\/schema\\\/person\\\/80cf538b0b89df9b3f36c831c4fa834e\",\"name\":\"Financial Reporting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0782a70c3f45a85473c0899fd64e184c5efd9db7e61ea1499963bc65b959b6e0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0782a70c3f45a85473c0899fd64e184c5efd9db7e61ea1499963bc65b959b6e0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0782a70c3f45a85473c0899fd64e184c5efd9db7e61ea1499963bc65b959b6e0?s=96&d=mm&r=g\",\"caption\":\"Financial Reporting\"},\"url\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/author\\\/adminwp\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda | Financial Reporting Journal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/","og_locale":"en_GB","og_type":"article","og_title":"Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda | Financial Reporting Journal","og_description":"Quagli Alberto\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2011 The introduction of an impairment test of goodwill by IAS 36 and SFAS 142 implies a strong link between financial and management accounting, capable of improving both the accounting systems. In this paper I analyze the existing literature on goodwill both in financial and management accounting and I find little interest […]","og_url":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/","og_site_name":"Financial Reporting Journal","article_published_time":"2017-12-27T16:37:41+00:00","author":"Financial Reporting","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Financial Reporting"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/#article","isPartOf":{"@id":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/"},"author":{"name":"Financial Reporting","@id":"https:\/\/frjournal.eu\/journal\/#\/schema\/person\/80cf538b0b89df9b3f36c831c4fa834e"},"headline":"Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda","datePublished":"2017-12-27T16:37:41+00:00","mainEntityOfPage":{"@id":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/"},"wordCount":95,"commentCount":0,"publisher":{"@id":"https:\/\/frjournal.eu\/journal\/#organization"},"keywords":["Goodwill","IAS 36","impairment test","SFAS 142"],"articleSection":["Browse the Journal","Financial Reporting"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/","url":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/","name":"Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda | Financial Reporting Journal","isPartOf":{"@id":"https:\/\/frjournal.eu\/journal\/#website"},"datePublished":"2017-12-27T16:37:41+00:00","breadcrumb":{"@id":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/frjournal.eu\/journal\/"},{"@type":"ListItem","position":2,"name":"Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda"}]},{"@type":"WebSite","@id":"https:\/\/frjournal.eu\/journal\/#website","url":"https:\/\/frjournal.eu\/journal\/","name":"Financial Reporting Journal","description":"Half-yearly journal of Financial Communication","publisher":{"@id":"https:\/\/frjournal.eu\/journal\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/frjournal.eu\/journal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/frjournal.eu\/journal\/#organization","name":"Financial Reporting Journal","url":"https:\/\/frjournal.eu\/journal\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/frjournal.eu\/journal\/#\/schema\/logo\/image\/","url":"https:\/\/frjournal.eu\/journal\/wp-content\/uploads\/sites\/3\/2017\/12\/logofr-b-e1513959052920.png","contentUrl":"https:\/\/frjournal.eu\/journal\/wp-content\/uploads\/sites\/3\/2017\/12\/logofr-b-e1513959052920.png","width":166,"height":84,"caption":"Financial Reporting Journal"},"image":{"@id":"https:\/\/frjournal.eu\/journal\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/frjournal.eu\/journal\/#\/schema\/person\/80cf538b0b89df9b3f36c831c4fa834e","name":"Financial Reporting","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/0782a70c3f45a85473c0899fd64e184c5efd9db7e61ea1499963bc65b959b6e0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0782a70c3f45a85473c0899fd64e184c5efd9db7e61ea1499963bc65b959b6e0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0782a70c3f45a85473c0899fd64e184c5efd9db7e61ea1499963bc65b959b6e0?s=96&d=mm&r=g","caption":"Financial Reporting"},"url":"https:\/\/frjournal.eu\/journal\/author\/adminwp\/"}]}},"_links":{"self":[{"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/posts\/1490","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/comments?post=1490"}],"version-history":[{"count":0,"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/posts\/1490\/revisions"}],"wp:attachment":[{"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/media?parent=1490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/categories?post=1490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/frjournal.eu\/journal\/wp-json\/wp\/v2\/tags?post=1490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}