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Cost Accounting in Anglophone Subsidiaries - Empirical Evidence from Germany (Hardcover, New edition) Loot Price: R2,406
Discovery Miles 24 060
Cost Accounting in Anglophone Subsidiaries - Empirical Evidence from Germany (Hardcover, New edition): Moritz Schroeder

Cost Accounting in Anglophone Subsidiaries - Empirical Evidence from Germany (Hardcover, New edition)

Moritz Schroeder

Series: Muensteraner Schriften zur Internationalen Unternehmensrechnung, 11

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Loot Price R2,406 Discovery Miles 24 060 | Repayment Terms: R225 pm x 12*

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Cost accounting in Anglophone countries is in general less detailed than German cost accounting. Such cross-national differences imply a tension for Anglophone multinationals operating in Germany. These firms have to balance the group-wide application of their home-country traditions and the approval of diverging local cost accounting systems. By the means of a dyadic research design, this study finds empirical evidence for Anglophone cost accounting traditions to prevail in subsidiaries of Anglophone multinationals in Germany. However, the top management teams in these subsidiaries tend to work around such coercive pressures. The findings also suggest that the subsidiaries prefer to deviate from their parent companies' traditions to ensure the usefulness of information for their cost accounting systems.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Muensteraner Schriften zur Internationalen Unternehmensrechnung, 11
Release date: December 2014
First published: 2015
Authors: Moritz Schroeder
Dimensions: 210 x 148 x 30mm (L x W x T)
Format: Hardcover
Pages: 404
Edition: New edition
ISBN-13: 978-3-631-65537-5
Categories: Books > Business & Economics > Finance & accounting > Accounting > Cost accounting
Books > Business & Economics > Business & management > Ownership & organization of enterprises > Multinationals
Books > Business & Economics > Business & management > Management & management techniques > Organizational theory & behaviour
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LSN: 3-631-65537-1
Barcode: 9783631655375

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