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Cost Accounting in Anglophone Subsidiaries: Empirical Evidence from Germany

Cost Accounting in Anglophone Subsidiaries: Empirical Evidence from Germany

Hardcover

Series: Münsteraner Schriften Zur Internationalen Unternehmensrechnung, Book 11

AccountingBusiness GeneralManagement

ISBN10: 3631655371
ISBN13: 9783631655375
Publisher: Peter Lang
Published: Dec 15 2014
Pages: 404
Weight: 1.46
Height: 0.94 Width: 5.83 Depth: 8.27
Language: English
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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Accounting