Cost accounting in anglophone subsidiaries: empirical evidence from germany
Auteur :
Schröder, Moritz
Éditeur :
Peter Lang AG
ISBN :
9783631655375
Date de publication :
15 déc. 2014
Dimensions :
21,0 x 14,8 cm
Poids :
710 g
Langue :
Anglais
Pays d'origine :
Suisse
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.