The international convergence of management accounting practices is widely discussed in the field of comparative management accounting research. Previous research has focused on the dissemination of particular management accounting techniques, triggered primarily by multinational companies that...

Exchange rare fluctuations complicate the cross-border planning-, control- and co-ordination process in the long-term. The preparation and controlling of budgets as a classic management accounting instrument in the international context also requires a conversion of exchange rates. This article...