Cost accounting in anglophone subsidiaries: empirical evidence from Germany
Cost accounting in Anglophone countries is in general less detailed than German cost accounting. Such cross-national differences imply a tension for Anglophone multinationals operating in Germany. These firms have to balance the group-wide application of their home-country traditions and the approva...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main
PL Academic Research
2015
|
| Schriftenreihe: | Münsteraner Schriften zur internationalen Unternehmensrechnung
Band 11 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Cost accounting in Anglophone countries is in general less detailed than German cost accounting. Such cross-national differences imply a tension for Anglophone multinationals operating in Germany. These firms have to balance the group-wide application of their home-country traditions and the approval of diverging local cost accounting systems. By the means of a dyadic research design, this study finds empirical evidence for Anglophone cost accounting traditions to prevail in subsidiaries of Anglophone multinationals in Germany. However, the top management teams in these subsidiaries tend to work around such coercive pressures. The findings also suggest that the subsidiaries prefer to deviate from their parent companies' traditions to ensure the usefulness of information for their cost accounting systems |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 online resource (XXIV, 404 Seiten) Illustrationen |
| ISBN: | 9783653049961 |
Internformat
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| 490 | 1 | |a Münsteraner Schriften zur internationalen Unternehmensrechnung |v Band 11 | |
| 500 | |a Description based on publisher supplied metadata and other sources | ||
| 502 | |b Dissertation |c Universität Münster |d 2014 | ||
| 520 | |a Cost accounting in Anglophone countries is in general less detailed than German cost accounting. Such cross-national differences imply a tension for Anglophone multinationals operating in Germany. These firms have to balance the group-wide application of their home-country traditions and the approval of diverging local cost accounting systems. By the means of a dyadic research design, this study finds empirical evidence for Anglophone cost accounting traditions to prevail in subsidiaries of Anglophone multinationals in Germany. However, the top management teams in these subsidiaries tend to work around such coercive pressures. The findings also suggest that the subsidiaries prefer to deviate from their parent companies' traditions to ensure the usefulness of information for their cost accounting systems | ||
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Cost accounting -- Germany | |
| 650 | 4 | |a English-speaking countries | |
| 650 | 4 | |a International business enterprises -- Germany | |
| 650 | 4 | |a Subsidiary corporations -- Germany | |
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Datensatz im Suchindex
| _version_ | 1804176359395688448 |
|---|---|
| any_adam_object | |
| 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 | BV043619302 |
| classification_rvk | QP 830 |
| collection | ZDB-30-PQE ZDB-114-LAC ebook |
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| dewey-full | 657/.420943 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.420943 |
| dewey-search | 657/.420943 |
| dewey-sort | 3657 6420943 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Electronic eBook |
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| genre_facet | Hochschulschrift |
| geographic | Deutschland |
| geographic_facet | Deutschland |
| id | DE-604.BV043619302 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:30:56Z |
| institution | BVB |
| isbn | 9783653049961 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029033361 |
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| physical | 1 online resource (XXIV, 404 Seiten) Illustrationen |
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| publishDate | 2015 |
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| publisher | PL Academic Research |
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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 Frankfurt am Main PL Academic Research 2015 © 2015 1 online resource (XXIV, 404 Seiten) Illustrationen txt rdacontent c rdamedia cr rdacarrier Münsteraner Schriften zur internationalen Unternehmensrechnung Band 11 Description based on publisher supplied metadata and other sources Dissertation Universität Münster 2014 Cost accounting in Anglophone countries is in general less detailed than German cost accounting. Such cross-national differences imply a tension for Anglophone multinationals operating in Germany. These firms have to balance the group-wide application of their home-country traditions and the approval of diverging local cost accounting systems. By the means of a dyadic research design, this study finds empirical evidence for Anglophone cost accounting traditions to prevail in subsidiaries of Anglophone multinationals in Germany. However, the top management teams in these subsidiaries tend to work around such coercive pressures. The findings also suggest that the subsidiaries prefer to deviate from their parent companies' traditions to ensure the usefulness of information for their cost accounting systems Multinationales Unternehmen Cost accounting -- Germany English-speaking countries International business enterprises -- Germany Subsidiary corporations -- Germany Ausländische Tochtergesellschaft (DE-588)4195021-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Deutschland (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 1\p DE-604 Erscheint auch als Druck-Ausgabe Schröder, Moritz Cost Accounting in Anglophone Subsidiaries : Empirical Evidence from Germany 978-3-631-65537-5 Münsteraner Schriften zur internationalen Unternehmensrechnung Band 11 (DE-604)BV042988639 11 https://www.peterlang.com/search?f_0=identifier&level=parent&q_0=9783653049961 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Schröder, Moritz 1985- Cost accounting in anglophone subsidiaries empirical evidence from Germany Münsteraner Schriften zur internationalen Unternehmensrechnung Multinationales Unternehmen Cost accounting -- Germany English-speaking countries International business enterprises -- Germany Subsidiary corporations -- Germany Ausländische Tochtergesellschaft (DE-588)4195021-5 gnd Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4195021-5 (DE-588)4048732-5 (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 |
| title_fullStr | Cost accounting in anglophone subsidiaries empirical evidence from Germany |
| title_full_unstemmed | Cost accounting in anglophone subsidiaries empirical evidence from Germany |
| 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 | Multinationales Unternehmen Cost accounting -- Germany English-speaking countries International business enterprises -- Germany Subsidiary corporations -- Germany Ausländische Tochtergesellschaft (DE-588)4195021-5 gnd Rechnungswesen (DE-588)4048732-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Multinationales Unternehmen Cost accounting -- Germany English-speaking countries International business enterprises -- Germany Subsidiary corporations -- Germany Ausländische Tochtergesellschaft Rechnungswesen Deutschland Hochschulschrift |
| url | https://www.peterlang.com/search?f_0=identifier&level=parent&q_0=9783653049961 |
| volume_link | (DE-604)BV042988639 |
| work_keys_str_mv | AT schrodermoritz costaccountinginanglophonesubsidiariesempiricalevidencefromgermany |