Persistent but adaptable – the path dependent development of German cost accounting

Purpose This paper aims to investigate how and why German cost accounting prevails and develops in German multinational organisations despite the various indications in the literature that it will converge towards an anglophone system over time. To analyse this, the authors draw on the ideas of prof...

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Veröffentlicht in:	Journal of accounting & organizational change 2021-08, Vol.17 (4), p.471-493
Hauptverfasser:	Weber, Juergen, Wiegmann, Leona
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting procedures Accounting systems Anglophones Cost accounting Cost control Decision making Enterprise resource planning Foreign subsidiaries International finance Multinational corporations Traditions
Online-Zugang:	Volltext
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