Brandau, Michael; Endenich, Christoph; Trapp, Rouven; … - In: International Business Review 22 (2013) 2, pp. 466-479
This paper contributes to the discussion of international convergence in management accounting, which has included only limited empirical data. Building on institutional theory, we have analysed cross-sectional field study data from a unique set of manufacturing companies in Brazil and Germany....