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Environmental Factors Giving Rise to Variations in National Management Accounting Practice

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Author Info
Oriol Amat ()
John Blake
Philip Wraith

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Abstract

Comparative national management accounting is the least developed aspect in the field of international accounting. Only during the second half of the 1990's some comparisons of national management accounting practice have appeared published but only at the regional level. In this paper a range of factors that give rise to variations in national management accounting practice are postulated. We support this list with examples from a range of analyses of national management accounting practices, drawing particularly on the work of Lizcano (1996) and Bhimani (1996). Finally, twelve key factors are identified as influencing an individual country's approach to management accounting.

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File URL: http://www.econ.upf.edu/docs/papers/downloads/432.pdf
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Publisher Info
Paper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 432.

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Date of creation: Dec 1999
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Handle: RePEc:upf:upfgen:432

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Web page: http://www.econ.upf.edu/

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Related research
Keywords: Management accounting; international accounting;

Find related papers by JEL classification:
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

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  1. Skousen, Clifford R. & Yang, Ji-Liang, 1988. "Western management accounting and the economic reforms of China," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 201-206, March. [Downloadable!] (restricted)
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