Cost Accounting in Anglophone Subsidiaries Empirical Evidence from Germany |
|
| Author:
| Schröder, Moritz
Schröder, Moritz |
| Series title: | Muensteraner Schriften Zur Internationalen Unternehmensrechnung Ser. |
| ISBN: | 978-3-631-65537-5 |
| Publication Date: | Dec 2014 |
| Publisher: | Peter Lang GmbH, Internationaler Verlag der Wissenschaften
|
| Book Format: | Hardback |
| List Price: | AUD $184.95 |
Book Description:
|
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.
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.