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Cost Accounting in Anglophone Subsidiaries

By: Moritz Schroeder (Author)

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Format: Hardback or Cased Book

ISBN-13: 9783631655375

Publisher: Peter Lang AG

Publication Date: Dec 15th, 2014

Weight: 644 grams

Dimension: 21.70 x 15.30 x 3.00 cms

Category: Cost accounting

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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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