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Cost Accounting in Anglophone Subsidiaries

Empirical Evidence from Germany

Paru le : 2015-01-19

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 approva...
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Description du livre

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.

À propos

Auteur
Moritz Schröder
Éditeur
Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Collection
n.c
Parution
2015-01-19
Pages
428 pages
EAN papier
9783631655375

Auteur(s) du livre


Defaut-Illustration Moritz Schröder

Caractéristiques détaillées - droits

EAN PDF
9783653049961
Prix
83,29 €
Nombre pages copiables
85
Nombre pages imprimables
85
Taille du fichier
4362 Ko
Ce livre est accessible aux handicaps informations d'accessibilité
EAN EPUB
9783653979565
Prix
83,29 €
Nombre pages copiables
85
Nombre pages imprimables
85
Taille du fichier
42639 Ko
Ce livre est accessible aux handicaps informations d'accessibilité

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