Cost Accounting in Anglophone Subsidiaries - Empirical Evidence from Germany


Zusammenfassung
Since the industrialisation in the 19th century, cost accounting has developed into one of the key management accounting instruments. However, remarkable differences in cost accounting practices have emerged across countries, in particular between Anglophone and German firms. Companies from Germany are known for their very detailed and refined cost accounting systems, whereas firms from Anglophone countries such as the USA or UK generally have less complex systems in place. Such national particularities evoke the question how multinational firms design their cost accounting systems. Whereas from a corporate perspective, standardised cost accounting systems seem to be very appealing, foreign subsidiaries may favour their local cost accounting traditions over a corporately induced standard.



Publikationstyp
Buch (Sammel-, Herausgeberband)

Begutachtet
Ja

Publikationsstatus
Veröffentlicht

Jahr
2014

Herausgeber
Schröder Moritz

Anzahl der Seiten
404

Band
11

Reihe
Münsteraner Schriften zur Internationalen Unternehmensrechnung

Verlag
Peter Lang

Ort
Frankfurt a. M.

ISBN
978-3631655375