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Cost Accounting in Anglophone Subsidiaries

- Empirical Evidence from Germany

af Moritz Schroder

indgår i Muensteraner Schriften zur Internationalen Unternehmensrechnung serien

Cost Accounting in Anglophone Subsidiaries af Moritz Schroder
Bag om Cost Accounting in Anglophone Subsidiaries

This study analyses the design, use and performance of cost accounting systems in Anglophone subsidiaries in Germany. The empirical results suggest that management accountants and managers in these firms prefer to deviate from their parent companies' cost accounting traditions to ensure the information-usefulness of their cost accounting systems.

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  • Sprog:
  • Engelsk
  • ISBN:
  • 9783631655375
  • Indbinding:
  • Hardback
  • Sideantal:
  • 404
  • Udgivet:
  • 15. december 2014
  • Udgave:
  • Størrelse:
  • 153x217x30 mm.
  • Vægt:
  • 644 g.
  • 2-3 uger.
  • 16. december 2024
Forlænget returret til d. 31. januar 2025

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This study analyses the design, use and performance of cost accounting systems in Anglophone subsidiaries in Germany. The empirical results suggest that management accountants and managers in these firms prefer to deviate from their parent companies' cost accounting traditions to ensure the information-usefulness of their cost accounting systems.

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