Cost accounting in anglophone subsidiaries: empirical evidence from Germany
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main [u.a.]
PL Acad. Research
2014
|
| Schriftenreihe: | Münsteraner Schriften zur internationalen Unternehmensrechnung
11 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | XXIV, 404 S. graph. Darst. |
| ISBN: | 9783631655375 |
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Datensatz im Suchindex
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CONTENTS OVERVIEW IX
CONTENTS OVERVIEW
1 INTRODUCTION 1
1.1 MOTIVATION AND RESEARCH QUESTIONS 1
1.2 STRUCTURE OF THE STUDY 4
1.3 SCIENTIFIC AND PHILOSOPHICAL POSITIONING 5
2 COST ACCOUNTING IN GERMANY AND ANGLOPHONE COUNTRIES 10
2.1 INTRODUCTION 10
2.2 DESIGN OF COST ACCOUNTING SYSTEMS 11
2.3 USE OF COST INFORMATION 26
2.4 PERFORMANCE OF COST ACCOUNTING SYSTEMS 37
3 REVIEW OF PRIOR RESEARCH 41
3.1 INTRODUCTION 41
3.2 DESIGN OF COST ACCOUNTING SYSTEMS IN AFFILIATES 42
3.3 USE OF COST INFORMATION IN AFFILIATES 69
3.4 IMPLICATION FOR THIS STUDY 79
4 THEORETICAL FOUNDATION AND HYPOTHESES DEVELOPMENT 83
4.1 THEORETICAL FOUNDATION AND BASIC HYPOTHESES 83
4.2 REFINEMENT OF THE BASIC HYPOTHESES 98
5 RESEARCH DESIGN 120
5.1 RESEARCH METHOD 120
5.2 CONSTRUCT MEASUREMENT 125
5.3 DATA COLLECTION, RESPONSE RATES AND CHARACTERISTICS OF THE SAMPLES
148
5.4 METHODS OF DATA ANALYSIS 159
6 EMPIRICAL RESULTS 171
6.1 COMPLEXITY OF COST ACCOUNTING SYSTEMS 171
6.2 TYPES OF COST INFORMATION USE 234
6.3 PERFORMANCE OF COST ACCOUNTING SYSTEMS 274
7 CONCLUSIONS AND OUDOOK 314
7.1 MAIN FINDINGS AND IMPLICATIONS 314
7.2 LIMITATIONS 321
7.3 PERSPECTIVES ON FUTURE RESEARCH 323
HTTP://D-NB.INFO/1062933524
X
CONCENTS
CONTENTS
PREFACE V
ACKNOWLEDGEMENTS VII
CONTENTS OVERVIEW IX
LIST OF FIGURES .XV
LIST OF TABLES XVI
LIST OF APPENDICES XXI
LIST OF ABBREVIATIONS .XXII
LIST OF SYMBOLS .XXTV
1 INTRODUCTION 1
1.1 MOTIVATION AND RESEARCH QUESTIONS 1
1.2 STRUCTURE OF THE STUDY 4
1.3 SCIENTIFIC AND PHILOSOPHICAL POSITIONING 5
2 COST ACCOUNTING IN GERMANY AND ANGLOPHONE COUNTRIES 10
2.1 INTRODUCTION 10
2.2 DESIGN OF COST ACCOUNTING SYSTEMS 11
2.2.1 THREE COMPONENTS OF COST ACCOUNTING SYSTEMS 11
2.2.2 COST TYPE ACCOUNTING 11
2.2.3 COST CENTRE ACCOUNTING 13
2.2.4 COST OBJECT ACCOUNTING 19
2.2.5 SUMMARY 25
2.3 USE OF COST INFORMATION 26
2.3.1 INTRODUCTION 26
2.3.2 COST ACCOUNTING OBJECTIVES 27
2.3.3 TYPES OF COST INFORMATION USE 30
2.4 PERFORMANCE OF COST ACCOUNTING SYSTEMS 37
3 REVIEW OF PRIOR RESEARCH 41
3.1 INTRODUCTION 41
3.2 DESIGN OF COST ACCOUNTING SYSTEMS IN AFFILIATES 42
3.2.1 NORMATIVE CONCEPTUAL RESEARCH 42
3.2.2 EMPIRICAL RESEARCH 46
3.2.2.1 INTRODUCTION 46
3.2.2.2 RESEARCH ON ETHNO- AND GEOCENTRIC COST ACCOUNTING
SYSTEMS 46
CONCENTS XI
3.2.2.3 RESEARCH ON REGIO- AND POLYCENTRIC COST ACCOUNTING
SYSTEMS 55
3.2.2.4 MIXED EVIDENCE STUDIES 61
3.2.3 SUMMARY 66
3.3 USE OF COST INFORMATION IN AFFILIATES .'. 69
3.3.1 NORMATIVE CONCEPTUAL RESEARCH 69
3.3.2 EMPIRICAL RESEARCH 70
3.3.2.1 INTRODUCTION 70
3.3.2.2 RESEARCH ON THE CEREMONIAL USE OF COST INFORMATION 70
3.3.2.3 RESEARCH ON THE NON-CEREMONIAL USE OF COST INFORMATION. 74
3.3.3 SUMMARY 78
3.4 IMPLICATIONS FOR THIS STUDY 79
4 THEORETICAL FOUNDATION AND HYPOTHESES DEVELOPMENT 83
4.1 THEORETICAL FOUNDATION AND BASIC HYPOTHESES 83
4.1.1 INTRODUCTION 83
4.1.2 CONTINGENCY THEORY 84
4.1.3 NEW INSTITUTIONAL SOCIOLOGY 85
4.1.4 DYNAMIC THEORY OF ECONOMIC ACTORS 95
4.1.5 SUMMARY AND INTEGRATION 97
4.2 REFINEMENT OF THE BASIC HYPOTHESES 100
4.2.1 COMPLEXITY OF COST ACCOUNTING SYSTEMS 100
4.2.2 TYPES OF COST INFORMATION USE 107
4.2.3 PERFORMANCE OF COST ACCOUNTING SYSTEMS 114
5 RESEARCH DESIGN 120
5.1 RESEARCH METHOD 120
5.1.1 SURVEY RESEARCH 120
5.1.2 DEFINITION OF THE SAMPLE 121
5.1.3 INTRODUCTION OF THE SURVEY INSTRUMENT 123
5.2 CONSTRUCT MEASUREMENT 125
5.2.1 INTRODUCTION TO CONSTRUCT MEASUREMENT 125
5.2.2 OPERATIONALISATION OF THE CONSTRUCTS UNDER RESEARCH 127
5.2.2.1 COMPLEXITY OF COST ACCOUNTING SYSTEMS 127
5.2.2.1.1 COST TYPE ACCOUNTING 127
5.2.2.1.2 COST CENTRE ACCOUNTING 128
XII CONTENTS
5.2.2.1.3 COST OBJECT ACCOUNTING 130
5.2.2.1.4 FORMATION OF THE COMPLEXITY SCORE 132
5.2.2.2 TYPES OF COST INFORMATION USE 134
5.2.2.3 PERFORMANCE OF THE COST ACCOUNTING SYSTEM 136
5.2.3 OPERATIONALISATION OF THE EXPLANATORY FACTORS 137
5.2.3.1 ECONOMIC FACTORS 137
5.2.3.1.1 NEED FOR COST INFORMATION 137
5.2.3.1.2 ARCHETYPE OF COST ACCOUNTING SYSTEMS 139
5.2.3.2 INSTITUTIONAL FACTORS 141
5.2.3.2.1 COERCIVE INSTITUTIONAL INFLUENCES 141
5.2.3.2.2 VOLUNTARY INSTITUTIONAL INFLUENCES 142
5.2.3.3 THE RELATIONAL CONTEXT 143
5.2.3.4 USERS' ATTITUDE TOWARDS COST INFORMATION 144
5.2.4 OPERATIONALISATION OF THE CONTROL VARIABLES 146
5.3 DATA COLLECTION, RESPONSE RATES AND CHARACTERISTICS OF THE SAMPLES
148
5.3.1 DATA COLLECTION AND RESPONSE RATES 148
5.3.2 DATA SETS AND DATA QUALITY 151
5.3.3 CHARACTERISTICS OF THE SAMPLE 154
5.4 METHODS OF DATA ANALYSIS 159
5.4.1 QUALITY CRITERIA FOR CONSTRUCT MEASUREMENT 159
5.4.2 DESCRIPTIVE ANALYSES 162
5-4.3 EXPLICATIVE ANALYSES 165
5.4.3.1 MULTIVARIATE REGRESSION ANALYSIS 165
5.4.3.2 LOGISTIC REGRESSION ANALYSIS 168
6 EMPIRICAL RESULTS 171
6.1 COMPLEXITY OF COST ACCOUNTING SYSTEMS 171
6.1.1 DESCRIPTIVE EVIDENCE 171
6.1.1.1 COST TYPE ACCOUNTING 171
6.1.1.1.1 NUMBER OF COST TYPES 171
6.1.1.1.2 RECOGNITION OF IMPUTED COSTS 172
6.1.1.1.3 SEPARATION OF FINANCIAL AND MANAGEMENT
ACCOUNTING 172
6.1.1.1.4 COMPLEXITY OF COST TYPE ACCOUNTING 174
6.1.1.2 COST CENTRE ACCOUNTING 175
CONTENTS XIII
6.1.1.2.1 NUMBER OF COST CENTRES 175
6.1.1.2.2 RATIONALES FOR COST CENTRE FORMATION 176
6.1.1.2.3 CATEGORISATION OF COSTS ON COST CENTRES 178
6.1.1.2.4 FIRST STAGE OVERHEAD ALLOCATION 179
6.1.1.2.5 SECOND STAGE OVERHEAD ALLOCATION 182
6.1.1.2.6 COST VARIANCE ANALYSIS 186
6.1.1.2.7 COMPLEXITY OF COST CENTRE ACCOUNTING 186
6.1.1.3 COST OBJECT ACCOUNTING 187
6.1.1.3.1 DIFFERENT TYPES OF COST OBJECTS 187
6.1.1.3.2 THE DESIGN OF PRODUCT COSTING 187
6.1.1.3.3 CONTRIBUTION MARGIN ACCOUNTING 190
6.1.1.3.4 TIME REFERENCE OF COST ACCOUNTING 191
6.1.1.3.5 PRODUCT COST VARIANCE ANALYSIS 193
6.1.1.3.6 STRUCTURE OF OPERATING INCOME STATEMENTS 194
6.1.1.3.7 COMPLEXITY OF COST OBJECT ACCOUNTING 196
6.1.1.4 COMPLEXITY OF THE COST ACCOUNTING SYSTEM 196
6.1.2 EXPLICATIVE EVIDENCE 198
6.1.2.1 DETERMINANTS OF COST ACCOUNTING SYSTEMS IN SUBSIDIARIES. 198
6.1.2.1.1 EVIDENCE ON THE INDEPENDENT VARIABLES 198
6.1.2.1.2 CORRELATION ANALYSIS 207
6.1.2.1.3 HYPOTHESES TESTING 210
6.1.2.2 DETERMINANTS OF THE CROSS-NATIONAL DIFFERENCES IN COST
ACCOUNTING 221
6.1.2.2.1 EVIDENCE ON THE DEPENDENT AND INDEPENDENT
VARIABLES 221
6.1.2.2.2 HYPOTHESES TESTING 223
6.1.3 SUMMARY 230
6.2 TYPES OF COST INFORMATION USE 234
6.2.1 DESCRIPTIVE EVIDENCE 234
6.2.2 EXPLICATIVE EVIDENCE 241
6.2.2.1 DETERMINANTS OF THE TYPES OF COST INFORMATION USE IN
SUBSIDIARIES 241
6.2.2.1.1 EVIDENCE ON THE INDEPENDENT VARIABLES 241
6.2.2.1.2 CORRELATION ANALYSIS 248
XTV CONTENTS
6.2.2.1.3 HYPOTHESES TESTING 250
6.2.3 SUMMARY 268
6.3 PERFORMANCE OF COST ACCOUNTING SYSTEMS 274
6.3.1 INTRODUCTION AND DESCRIPTIVE EVIDENCE 274
6.3.2 HYPOTHESIS TESTING 279
6.3.2.1 COMPLEXITY OF COST ACCOUNTING SYSTEMS AS A LEVER OF
PERFORMANCE 279
6.3.2.2 USE OF COST INFORMATION AS A LEVER OF PERFORMANCE 289
6.3.2.3 THE CONTEXTUAL FIT OF COST ACCOUNTING SYSTEMS AS A LEVER
OF PERFORMANCE 303
6.3.3 SUMMARY 311
7 CONCLUSIONS AND OUTLOOK 314
7.1 MAIN FINDINGS AND IMPLICATIONS 314
7.2 LIMITATIONS 321
7.3 PERSPECTIVES ON FUTURE RESEARCH 323
APPENDIX 328
REFERENCES 364 |
| any_adam_object | 1 |
| author | Schröder, Moritz 1985- |
| author_GND | (DE-588)1063954665 |
| author_facet | Schröder, Moritz 1985- |
| author_role | aut |
| author_sort | Schröder, Moritz 1985- |
| author_variant | m s ms |
| building | Verbundindex |
| bvnumber | BV042324393 |
| classification_rvk | QP 830 |
| ctrlnum | (OCoLC)898076370 (DE-599)DNB1062933524 |
| dewey-full | 658.1511 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.1511 |
| dewey-search | 658.1511 |
| dewey-sort | 3658.1511 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| series | Münsteraner Schriften zur internationalen Unternehmensrechnung |
| series2 | Münsteraner Schriften zur internationalen Unternehmensrechnung |
| spelling | Schröder, Moritz 1985- Verfasser (DE-588)1063954665 aut Cost accounting in anglophone subsidiaries empirical evidence from Germany Moritz Schröder Frankfurt am Main [u.a.] PL Acad. Research 2014 XXIV, 404 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Münsteraner Schriften zur internationalen Unternehmensrechnung 11 Zugl.: Münster (Westfalen), Univ., Diss., 2014 Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Ausländische Tochtergesellschaft (DE-588)4195021-5 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Multinationales Unternehmen (DE-588)4075092-9 s Ausländische Tochtergesellschaft (DE-588)4195021-5 s Rechnungswesen (DE-588)4048732-5 s DE-604 Erscheint auch als Online-Ausgabe 978-3-653-04996-1 Münsteraner Schriften zur internationalen Unternehmensrechnung 11 (DE-604)BV035947159 11 X:MVB application/pdf http://www.peterlang.com/exportdatas/exportfiles/onix/toc/9783631655375_toc.pdf Inhaltsverzeichnis X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=4894909&prov=M&dok_var=1&dok_ext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027761261&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Schröder, Moritz 1985- Cost accounting in anglophone subsidiaries empirical evidence from Germany Münsteraner Schriften zur internationalen Unternehmensrechnung Rechnungswesen (DE-588)4048732-5 gnd Ausländische Tochtergesellschaft (DE-588)4195021-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4195021-5 (DE-588)4075092-9 (DE-588)4113937-9 |
| title | Cost accounting in anglophone subsidiaries empirical evidence from Germany |
| title_auth | Cost accounting in anglophone subsidiaries empirical evidence from Germany |
| title_exact_search | Cost accounting in anglophone subsidiaries empirical evidence from Germany |
| title_full | Cost accounting in anglophone subsidiaries empirical evidence from Germany Moritz Schröder |
| title_fullStr | Cost accounting in anglophone subsidiaries empirical evidence from Germany Moritz Schröder |
| title_full_unstemmed | Cost accounting in anglophone subsidiaries empirical evidence from Germany Moritz Schröder |
| title_short | Cost accounting in anglophone subsidiaries |
| title_sort | cost accounting in anglophone subsidiaries empirical evidence from germany |
| title_sub | empirical evidence from Germany |
| topic | Rechnungswesen (DE-588)4048732-5 gnd Ausländische Tochtergesellschaft (DE-588)4195021-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Rechnungswesen Ausländische Tochtergesellschaft Multinationales Unternehmen Hochschulschrift |
| url | http://www.peterlang.com/exportdatas/exportfiles/onix/toc/9783631655375_toc.pdf http://deposit.dnb.de/cgi-bin/dokserv?id=4894909&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027761261&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV035947159 |
| work_keys_str_mv | AT schrodermoritz costaccountinginanglophonesubsidiariesempiricalevidencefromgermany |
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