Brandau, Michael; Endenich, Christoph; Trapp, Rouven; … - In: International Business Review 22 (2013) 2, pp. 466-479
of manufacturing companies in Brazil and Germany. Our data suggest that management accounting structures and practices in …This paper contributes to the discussion of international convergence in management accounting, which has included only … isomorphism. Although firms generally tend to adopt Anglo-American practices, we also find that German management accounting …