Cost Accounting in Anglophone Subsidiaries
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A01=Moritz Schroder
Accounting
Author_Moritz Schroder
Category=KFCC
Category=KJB
Category=KJU
Category=KJVG
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
Product details
- ISBN 9783631655375
- Weight: 710g
- Dimensions: 148 x 210mm
- Publication Date: 15 Dec 2014
- Publisher: Peter Lang AG
- Publication City/Country: CH
- Product Form: Hardback
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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.
Moritz 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).
