Cost Accounting in German Multinational Companies - An Empirical Analysis (Hardcover, New edition)

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.

General

Imprint:	Peter Lang Ag
Country of origin:	Switzerland
Series:	Muensteraner Schriften zur Internationalen Unternehmensrechnung, 16
Release date:	September 2018
First published:	2018
Authors:	Alexander Schulz
Dimensions:	210 x 148mm (L x W)
Format:	Hardcover
Pages:	282
Edition:	New edition
ISBN-13:	978-3-631-76556-2
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Cost accounting Books > Business & Economics > Business & management > Ownership & organization of enterprises > Multinationals
LSN:	3-631-76556-8
Barcode:	9783631765562

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