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


  • Andreas Hoffjan
  • Andreas Wömpener


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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    References listed on IDEAS

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    Cited by:

    1. 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.
    2. 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.

    More about this item


    Accounting Education; Accounting for Strategic Positioning; Comparative Management Accounting; Strategic Management Accounting; Textbook Analysis;

    JEL classification:

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


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