Cost Accounting Systems in Germany and the USA: A Cross-National Com¬parison and Empirical Evidence

Kajüter P, Schröder M

Forschungsartikel (Buchbeitrag) | Peer reviewed

Zusammenfassung

This paper analyzes cross-national differences in the design of cost accounting systems between Germany and the USA-two countries that have a distinct cost accounting tradition. The comparison explores and summarizes several characteristics that make German cost accounting systems more detailed than US ones. It provides insights into national particularities and discusses mutual influences in the conceptual evolution of German and US cost accounting practices. Using empirical evidence from subsidiaries of anglophone multinational firms operating in Germany, the paper identifies German cost center accounting as an interesting lever to improve the decision usefulness of US cost accounting.

Details zur Publikation

Herausgeber*innenButtkus M, Eberenz R
BuchtitelPerformance Management in Retail and the Consumer Goods Industry
Seitenbereich11-26
StatusVeröffentlicht
Veröffentlichungsjahr2019
Sprache, in der die Publikation verfasst istEnglisch

Autor*innen der Universität Münster

Kajüter, Peter
Lehrstuhl für Betriebswirtschaftslehre, insbesondere Internationale Unternehmensrechnung (IUR)
Schröder, Moritz
Lehrstuhl für Betriebswirtschaftslehre, insbesondere Internationale Unternehmensrechnung (IUR)