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Management accounting research in Germany: from splendid isolation to being part of the international community

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  • Utz Schäffer

Abstract

Little is known about management accounting research in Germany although the academic tradition of Controlling in Europe’s largest economy might be of interest for the international community. Therefore, the author characterizes the most important elements of Controlling research undertaken in Germany in the period before increasingly more researchers reconnected with the international community. More specifically, one notable difference (the close relationships with corporate practice) and the three foci of research that could not similarly be observed in the English-language arena (a focus on the (cost accounting) toolbox, a focus on the actual work of controllers and a focus on “Controlling as a package”) are introduced. Finally, this author elaborates on more recent trends that have made increasingly more German language researchers change their research approach and overcome the isolation of the German language community. Copyright Springer-Verlag Berlin Heidelberg 2013

Suggested Citation

  • Utz Schäffer, 2013. "Management accounting research in Germany: from splendid isolation to being part of the international community," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 291-309, February.
    • Handle: RePEc:spr:metrik:v:23:y:2013:i:4:p:291-309
    DOI: 10.1007/s00187-013-0170-6
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    References listed on IDEAS

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