Beschreibung
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.
Autorenportrait
Moritz Schröder studied Business Administration at the University of Mannheim (Germany) and the University of Strathclyde (Scotland). He worked as a research assistant for the Chair of International Accounting at the University of Münster (Germany) and the Chair of Management Accounting at the University of São Paulo (Brazil).
Inhalt
Contents: Cost accounting in subsidiaries – Anglophone multinationals in Germany – Dyadic research design – Empirical results.
