The goodwill accounting under IFRS creates an interface between external and internal accounting through the management approach. Dominika Gödde analyzes existing integration potentials, focusing on the derivation of cash-generating units and value-oriented managed corporate levels. Based on a survey of the largest German capital market-oriented companies from the Prime Standard, the author demonstrates the factors on which integration depends. The evaluation of the survey is conducted using a structural equation model based on the Partial Least Squares method.