|
Showing 1 - 1 of
1 matches in All Departments
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.
|
|
Email address subscribed successfully.
A activation email has been sent to you.
Please click the link in that email to activate your subscription.