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

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
LSN:	3-631-65537-1
Barcode:	9783631655375

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