Cost accounting traditions differ across countries, especially
between Germany and the US/UK. Consequently, multinational
companies often face cross-national differences in the design of
their subunits' cost accounting systems. To improve comparability
and facilitate control, multinational companies seek to globally
align these systems. In this respect, they have to balance the
needs of the headquarters and the subunits. By the means of a
mixed-method approach, this study analyses the design of cost
accounting systems from both perspectives. It finds empirical
evidence for cross-case and cross-country differences in the
complexity and standardization of cost accounting systems in
subunits of German multinational companies and identifies important
determinants and success factors. The findings have implications
for researchers and practitioners in the field of management
accounting.
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