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...

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...

Purpose – The purpose of this study is to explore if and how companies strive for a harmonization of management accounting systems in their international business units to support company-wide consistent strategy implementation and to analyze the underlying drivers and pitfalls. Our paper is...