Cross-National Differences in Cost Accounting of MNEs: Empirical Evidence from Anglophone Subsidiaries in Germany

Kajüter P, Schröder M


Zusammenfassung
Anecdotal evidence shows that multinational enterprises (MNEs) encounter difficulty in imposing theircost-accounting standards internationally because foreign subsidiaries prefer to follow their local cost-accountingtraditions. Although prior research has revealed cross-national differences in management accounting, particularlybetween anglophone and German-speaking countries, the determinants and consequences for cost-accountingsystems in foreign subsidiaries of MNEs are largely unexplored. This study therefore investigates the design of costaccountingsystems in German subsidiaries of anglophone MNEs. The empirical results reveal that anglophone costaccountingtraditions prevail in two-thirds of anglophone subsidiaries. Based on new institutional sociology, this studyexplores the determinants and identifies strong coercive pressures by anglophone parent companies, suggestingthat anglophone MNEs standardize their cost-accounting systems globally using their home country cost-accountingtraditions. The results also show that both management accountants and managers in German subsidiaries ofanglophone MNEs assess their cost-accounting system as worse when it is shaped by anglophone traditions.Managerial implications are discussed

Schlüsselwörter
cost accounting; comparative management accounting; subsidiaries; anglophone MNEs; dyadic survey research; new institutional sociology



Publikationstyp
Aufsatz (Zeitschrift)

Begutachtet
Ja

Publikationsstatus
Veröffentlicht

Jahr
2017

Fachzeitschrift
JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH

Band
16

Ausgabe
2

Erste Seite
71

Letzte Seite
100

Seiten
71 - 100