Book Details
Format
Hardback or Cased Book
ISBN-10
3631655371
ISBN-13
9783631655375
Edition
New
Publisher
Peter Lang AG
Imprint
Peter Lang AG
Country of Manufacture
DE
Country of Publication
GB
Publication Date
Dec 15th, 2014
Print length
404 Pages
Weight
644 grams
Dimensions
21.70 x 15.30 x 3.00 cms
Product Classification:
Cost accountingBusiness studies: generalOrganizational theory & behaviourMultinationals
Ksh 14,650.00
Manufactured on Demand
Delivery in 29 days
Delivery Location
Delivery fee: Select location
Delivery in 29 days
Secure
Quality
Fast
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.
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.
Get Cost Accounting in Anglophone Subsidiaries by at the best price and quality guaranteed only at Werezi Africa's largest book ecommerce store. The book was published by Peter Lang AG and it has pages.
