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OverviewCost 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. Full Product DetailsAuthor: Moritz SchröderPublisher: Peter Lang AG Imprint: Peter Lang AG Edition: New edition Volume: 11 Weight: 0.710kg ISBN: 9783631655375ISBN 10: 3631655371 Pages: 404 Publication Date: 15 December 2014 Audience: Professional and scholarly , Professional & Vocational Format: Hardback Publisher's Status: Active Availability: Out of stock  The supplier is temporarily out of stock of this item. It will be ordered for you on backorder and shipped when it becomes available. Table of ContentsContents: Cost accounting in subsidiaries – Anglophone multinationals in Germany – Dyadic research design – Empirical results.ReviewsAuthor InformationMoritz Schröder studied Business Administration at the University of Mannheim (Germany) and the University of Strathclyde (Scotland). He worked as a research assistant for the Chair of International Accounting at the University of Münster (Germany) and the Chair of Management Accounting at the University of São Paulo (Brazil). Tab Content 6Author Website:Countries AvailableAll regions |
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