Purpose: This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community....

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...

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....