Cost accounting in Germany and Japan : a comparative analysis

Matthias Moeschler

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.

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  • 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.

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書名 Cost accounting in Germany and Japan : a comparative analysis
著作者等 Moeschler Matthias
シリーズ名 Münsteraner Schriften zur internationalen Unternehmensrechnung
出版元 P. Lang
刊行年月 c2012
ページ数 xxxiii, 459 p.
大きさ 22 cm
ISBN 9783631623893
NCID BB10034790
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言語 英語
出版国 ドイツ