Cost Accounting in Germany and Japan

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A01=Matthias Moeschler
Accounting
Author_Matthias Moeschler
Category=KFC
Category=KJMV6
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Product details

  • ISBN 9783631623893
  • Weight: 730g
  • Dimensions: 148 x 210mm
  • Publication Date: 24 May 2012
  • Publisher: Peter Lang AG
  • Publication City/Country: CH
  • Product Form: Hardback
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Cost accounting has developed differently across countries due to cross-national variance in national financial reporting systems, education and culture. Differences in cost accounting impede a uniform and coherent business management in multinational companies. For this reason it is necessary to sensitize practitioners for national specifics in cost accounting. This study empirically shows that significant differences prevail between German and Japanese cost accounting systems due to variances in national culture and the education of cost accountants. It further provides recommendations for practitioners how to install successful cost accounting systems.
Matthias Moeschler, born in 1984 in Cologne, has studied Business Administration at the University of Münster between 2003 and 2008. From 2008 to 2011 he worked as a research assistant at the Chair of International Accounting at the University of Münster.

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