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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...
Persistent link: https://www.econbiz.de/10010995128
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...
Persistent link: https://www.econbiz.de/10010995172
This essay gives an overview of the special features of funding foreign subsidiaries. The central issue discussed is the possibility of funding by equity capital borrowed capital in the form of loans and trade accounts payable. Various envirenmental settings are introduced which lead to...
Persistent link: https://www.econbiz.de/10010956954
Persistent link: https://www.econbiz.de/10009226592
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....
Persistent link: https://www.econbiz.de/10010869580
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...
Persistent link: https://www.econbiz.de/10005814397
Recent studies on open-book accounting focus mainly on the functions and consequences, difficulties, and determinants of interorganizational cost management. Research is also generally based on case studies. To offer a new direction, we seek to detect and systematize applications of open-book...
Persistent link: https://www.econbiz.de/10010648197
Persistent link: https://www.econbiz.de/10011202655