This paper compares management accounting practices in Germany, the UK and the USA andreveals a range of differences and similarities. The most significant difference is in the use ofeither the general-ledger concept or the two-circle system. Through following these varyingapproaches, further...

By analyzing French and German management accounting practices, this paper intendsto contribute to the field of comparative management accounting. Based on a contingencyapproach, similarities and differences between management accounting practices inFrance and Germany are analysed.The biggest...

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....