about this bookdeutsch englishThe importance of international management accounting for many firms’ daily business has considerably increased as a result of ongoing globalisation and the rising prosperity of emerging nations. The globally consistent use of management accounting instruments in worldwide subsidiaries is often a significant challenge for many multinational enterprises. As a reaction to international context factors, such as foreign exchange rate fluctuations or legal uncertainties, enterprises should conduct suitable adjustments of their management accounting instruments. Against this background, the book analyses the design of budgeting in German enterprises and their Chinese subsidiaries. First, the book investigates the relevant context factors in the Chinese business environment and their influence on budgeting. On this basis, the study answers the question concerning the degree of standardisation and the extent of local adjustments of budgeting. In addition, it examines the collaboration and potential conflict areas between German headquarters and Chinese subsidiaries. The author has access to comprehensive primary data from 78 interview partners from 23 German multinational enterprises. Thanks to the dyadic design, the work considers the perspectives of representatives from German headquarters and Chinese subsidiaries alike. Academically, the book contributes to the foundation of international management accounting. In addition, contingency theory is refined through internationally relevant context factors. The practical contribution consists of indications tailored to the needs of specialists and executives for the more effective and more efficient use of management accounting instruments.
keywordsBudgeting China Contingency Theory Controlling Cross-Sectional Field Study Expert Interviews International Management Management Accounting
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