Cost Accounting in Anglophone Subsidiaries: Empirical Evidence from Germany

By Moritz SchreoderMoritz SchroderMoritz Schroeder, et al.

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
• Length: 404 Pages
• Weight: 1.46 lbs.
• Dimensions: 0.9" x 5.8" x 8.3"