Variations in national management accounting approaches
AbstractDuring the 1990's studies of management accounting practices in Europe and in Latin America have given us data on 23 countries. In this paper we use this data to identify five distinct aspects of national management accounting culture being: 1. The influence of regulations on official recommendations; 2. The source of management accountants; 3. Influence from one country to another; 4. Variations in use of specific techniques; 5. Variations in the objectives of the management accounting system. We then identify seven significant implications of the manager operating in the multinational environment.
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Bibliographic InfoPaper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 415.
Date of creation: Oct 1999
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National management accounting; Europe; Latin America;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ALL-2000-03-06 (All new papers)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Thomas Ahrens, 1997. "Strategic interventions of management accountants: everyday practice of British and German brewers," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 557-588.
- Linda Hantrais, 1995. "A comparative perspective on gender and accountancy," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 197-215.
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