Cost Accounting in Germany and Japan

A Comparative Analysis

von Matthias Moeschler

459 Seiten, Hardcover

Kurzbeschreibung des Verlags

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.

• Reihe: Münsteraner Schriften zur Internationalen Unternehmensrechnung
• Themen: Wirtschaftswissenschaft, Finanzen, Betriebswirtschaft und Management Betriebswirtschaft und Management Management und Managementtechniken Management spezifischer Bereiche
• ISBN: 9783631623893
• Sprache: Englisch
• Erscheinungsdatum: 24.05.2012
• Größe: 21 x 14.8 cm
• Verlag: Peter Lang GmbH, Internationaler Verlag der Wissenschaften