Eierle, BrigitteBrigitteEierle0000-0003-0779-2218Schultze, WolfgangWolfgangSchultze2019-09-192014-01-0720131583-4387https://fis.uni-bamberg.de/handle/uniba/2789engThe Role of Management as a User of Accounting Information - Implications for Standard Settingarticle