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Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks

Author

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  • Andreas Hoffjan
  • Andreas Wömpener

Abstract

We analyze the handling of strategic management accounting in the 20 general management accounting textbooks that are perceived as most important in German- and in English-speaking countries. Our analysis shows that strategic management accounting is not integrated into textbooks within a coherent, consistent framework. However, the survey also shows that these textbooks often use several strategic management accounting “subconcepts” which form a set of core concepts of strategic management accounting across the language areas. We identify these core concepts and elaborate on striking differences between the coverage of certain concepts in the German- and English-speaking worlds. In general, the German term “controlling” implies a more strategic emphasis than does its American counterpart, “management accounting”.

Suggested Citation

  • Andreas Hoffjan & Andreas Wömpener, 2006. "Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 58(3), pages 234-258, July.
    • Handle: RePEc:sbr:abstra:v:58:y:2006:i:3:p:234-258
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    Citations

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    Cited by:

    1. S. Bukhoriev M. & С. Бухориев М., 2018. "Отдельные аспекты организации стратегического управленческого учета в условиях антикризисного управления // Some Aspects of Organizing Strategic Management Accounting in Crisis Management," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 5(4), pages 40-45.
    2. Thomas Guenther, 2013. "Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 269-290, February.
    3. Gunther Friedl & Björn Anton, 2010. "Anforderungen an ein wertorientiertes Management Accounting in Banken," Schmalenbach Journal of Business Research, Springer, vol. 62(61), pages 83-107, January.
    4. Erik Strauß & Christina Zecher, 2013. "Management control systems: a review," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 233-268, February.
    5. Péter BAJNAI, 2021. "The English Management Accounting And The German Controlling: Are They Synonyms Or Different Concepts?," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 7-14, July.

    More about this item

    Keywords

    Accounting Education; Accounting for Strategic Positioning; Comparative Management Accounting; Strategic Management Accounting; Textbook Analysis;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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