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....

Purpose: The purpose of this paper is to advance the understanding of the “globalisation” of management control systems (MCSs) by investigating whether and why budget control structures established in German headquarters (HQs) are transferred to their Chinese subsidiaries and whether and...