Cost Accounting in Germany and Japan a Comparative Analysis - Moeschler, Matthias 1984- (Lang, Peter, Internationaler Verlag der Wissenschaften, 2012)
Unbenannt; Series Editor's Preface; Preface; Acknowledgement; Contents overview; Contents; Index of illustrations; Index of tables; Index of appendices; Index of abbreviations; Index of symbols; 1 Groundwork; 1.1 Introduction; 1.2 Characterization of comparative management accounting; 1.3 Theoretical perspectives for comparative management accounting research; 1.4 Prior empirical research on comparative management accounting and implications for the study; 1.5 Research design; 2 Specification of the conceptual framework and hypotheses development; 2.1 Context of cost accounting systems
2.2 Cost accounting objectives2.3 Design of cost accounting systems; 2.4 Performance of cost accounting systems; 2.5 Conclusions; 3 Empirical analysis; 3.1 Design of the empirical investigation; 3.2 Context of cost accounting systems; 3.3 Cost accounting objectives; 3.4 Design of cost accounting systems; 3.5 Performance of cost accounting systems; 3.6 Partial-least-squares (PLS) analysis; 3.7 Summary and discussion of the empirical findings; 4 Summary and outlook; 4.1 Main findings and contributions of the study; 4.2 Limitations; 4.3 Further research; Appendix; References
Includes bibliographical references