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Cost Accounting in Germany and Japan
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Cost Accounting in Germany and Japan : A Comparative Analysis

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Book Details

Format Hardback or Cased Book
ISBN-10 3631623895
ISBN-13 9783631623893
Edition New
Publisher Peter Lang AG
Imprint Peter Lang AG
Country of Manufacture DE
Country of Publication GB
Publication Date May 24th, 2012
Print length 459 Pages
Weight 734 grams
Dimensions 15.70 x 21.80 x 3.30 cms
Ksh 15,600.00
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Cost Accounting in Germany and Japan
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.

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