Teresa SchlichtingControllingverständnis und Planungssysteme in internationalen Konzernen

About this book deutschenglish

Aiming at best practice sharing and reflection on inefficiencies of implemented management accounting systems of international corporations this field study focuses on the comparison of management accounting philosophy and budgeting systems in 15 German and 15 Spanish subsidiaries in different industries. In doing so, the dimensions of national culture and the global impact of the holding company are investigated in depth.

For both praxis and theory of management accounting open questions related to management accounting in international corporations and national differences and commonalities of German and Spanish accounting systems can be answered with the effect of closing another academic void in comparative management accounting research. The results support the implementing of an adequate management accounting system not only in international corporations but also in firms developing business relations in both countries examined. In addition, the study overcomes the singularity of previous research approaches by investigating the relative importance of competing drivers of convergence and divergence for management accounting practice. Besides, techniques and concepts of management accounting behavioral aspects and styles are considered. Especially this differentiation of management accounting design on a macro- and micro-level is innovative and delivers new insights into the area of international management accounting theory and praxis.

Ihr Werk im Verlag Dr. Kovač

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