Cost Accounting in Germany and Japan - A Comparative Analysis

Cost accounting has developed differently across countries due to cross-national variance in national financial reporting systems, education and culture. Differences in cost accounting impede a uniform and coherent business management in multinational companies. For this reason it is necessary to sensitize practitioners for national specifics in cost accounting. This study empirically shows that significant differences prevail between German and Japanese cost accounting systems due to variances in national culture and the education of cost accountants. It further provides recommendations for practitioners how to install successful cost accounting systems.

List of contents

Contents: Particularities of comparative research in management accounting - Review on prior comparative management accounting research - Empirical comparison of cost accounting systems between Germany and Japan.

Product details

• Authors: Matthias Moeschler
• Publisher: Peter Lang
• Languages: English
• Product format: Hardback
• Released: 31.03.2016
• EAN: 9783631623893
• ISBN: 978-3-631-62389-3
• No. of pages: 459
• Dimensions: 148 mm x 31 mm x 210 mm
• Weight: 730 g
• Series: Münsteraner Schriften zur Internationalen Unternehmensrechnung; Münsteraner Schriften zur Internationalen Unternehmensrechnung
• Subject: Social sciences, law, business > Business > Business administration