Cost Accounting Systems in Germany and the USA: A Cross-National Com¬parison and Empirical Evidence
Abstract
This paper analyzes cross-national differences in the design of cost accounting systems between Germany and the USA-two countries that have a distinct cost accounting tradition. The comparison explores and summarizes several characteristics that make German cost accounting systems more detailed than US ones. It provides insights into national particularities and discusses mutual influences in the conceptual evolution of German and US cost accounting practices. Using empirical evidence from subsidiaries of anglophone multinational firms operating in Germany, the paper identifies German cost center accounting as an interesting lever to improve the decision usefulness of US cost accounting.
Cite as
Kajüter, P., & Schröder, M. (2019). Cost Accounting Systems in Germany and the USA: A Cross-National Com¬parison and Empirical Evidence. In Buttkus, M., & Eberenz, R. (Eds.), Performance Management in Retail and the Consumer Goods Industry (pp. 11–26).Details
Publication type
Research article (book contribution)
Peer reviewed
Yes
Publication status
Published
Year
2019
Book title
Performance Management in Retail and the Consumer Goods Industry
Editor
Buttkus M, Eberenz R
Start page
11
End page
26
Language
English