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.
Format:Hardcover
Language:English
ISBN:3631655371
ISBN13:9783631655375
Release Date:December 2014
Publisher:Peter Lang Gmbh, Internationaler Verlag Der W
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