IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v9y2000i2p285-319.html
   My bibliography  Save this article

Comparative management accounting in Europe: an undergraduate education perspective

Author

Listed:
  • Anna Pistoni
  • Laura Zoni

Abstract

The article reports the results of a survey conducted in 86 undergraduate education institutions in 16 countries in Europe. The primary goals of the analysis are to provide information on management accounting courses in Europe and to investigate whether the most innovative topics in management accounting are taught. The survey targeted accounting professors across Europe, mainly members of the European Accounting Association. Data evidence similarities across countries inasmuch a very similar pool of topics is taught in different institutions in different countries. However, differences outweigh similarities when comparing the relative importance attributed to various topics within a course.

Suggested Citation

  • Anna Pistoni & Laura Zoni, 2000. "Comparative management accounting in Europe: an undergraduate education perspective," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 285-319.
    • Handle: RePEc:taf:euract:v:9:y:2000:i:2:p:285-319
    DOI: 10.1080/09638180050129918
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638180050129918
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09638180050129918?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Ahrens, Thomas, 1996. "Styles of accountability," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 139-173.
    2. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    3. Bhimani, Alnoor, 1996. "Management Accounting: European Perspectives," OUP Catalogue, Oxford University Press, number 9780198289661.
    4. Raimond, Paul & Hinard, Monique & Weitkamp, Jurgen, 1988. "Comparing European companies," European Management Journal, Elsevier, vol. 6(4), pages 367-374, December.
    5. Chow, Chee W. & Shields, Michael D. & Chan, Yoke Kai, 1991. "The effects of management controls and national culture on manufacturing performance: An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 209-226.
    6. Alfred M Jaeger, 1983. "The Transfer of Organizational Culture Overseas: An Approach to Control in the Multinational Corporation," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(2), pages 91-113, June.
    7. Per Thorell & Geoffrey Whittington, 1994. "The harmonization of accounting within the EU," European Accounting Review, Taylor & Francis Journals, vol. 3(2), pages 215-240.
    8. Chow, Chee W. & Kato, Yutaka & Shields, Michael D., 1994. "National culture and the preference for management controls: An exploratory study of the firm--Labor market interface," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 381-400.
    9. Ahrens, T., 1996. "Styles of Accountability," Papers 96-119, University of Southampton - Department of Accounting and Management Science.
    10. Harrison, Graeme L., 1993. "Reliance on accounting performance measures in superior evaluative style -- The influence of national culture and personality," Accounting, Organizations and Society, Elsevier, vol. 18(4), pages 319-339, May.
    11. Michel Lebas & Jane Weigenstein, 1986. "Management Control: The Roles Of Rules, Markets And Culture[1]," Journal of Management Studies, Wiley Blackwell, vol. 23(3), pages 259-272, May.
    12. Brian P. Bloomfield & Rod Coombs, 1992. "Information Technology, Control And Power: The Centralization And Decentralization Debate Revisited," Journal of Management Studies, Wiley Blackwell, vol. 29(4), pages 459-459, July.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mara Del Baldo & Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania," Administrative Sciences, MDPI, vol. 9(1), pages 1-23, December.
    2. John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 215-256.
    3. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    4. Andreas Hoffjan & Rouven Trapp & Christoph Endenich & Thomas Boucoiran, 2012. "International budgeting—challenges for German-French companies," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(1), pages 5-25, September.
    5. George Angelakis & Nikolaos Theriou & Iordanis Floropoulos & Athanasios Mandilas, 2015. "Traditional and Currently Developed Management Accounting Practices - A Greek Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 52-87.
    6. Gregory Wegmann & Johei Oshita, 2018. "A comparison between Japanese and French cost management-Contingency and institutional perspectives," Post-Print halshs-01961763, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    2. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    3. Andrew Goddard, 1997. "Organisational Culture and Budgetary Control in a UK Local Government Organisation," Accounting and Business Research, Taylor & Francis Journals, vol. 27(2), pages 111-123.
    4. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
    5. Goddard, Andrew, 1997. "Organizational culture and budget related behavior: A comparative contingency study of three local government organizations," The International Journal of Accounting, Elsevier, vol. 32(1), pages 79-97.
    6. Alnoor Bhimani, 1998. "Knowledge, motivation and accounting form: an historical exploration," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 1-30.
    7. Grisard, Claudine, 2014. "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959 edited by Berland, Nicolas.
    8. Anne Pezet & Jérémy Morales, 2010. "Les contrôleurs de gestion, « médiateurs » de la financiarisation," Post-Print halshs-00498673, HAL.
    9. Bernard H.J. Verstegen, 2011. "A socio‐economic view on management control," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 38(2), pages 114-127, January.
    10. Chow, Chee W. & Kato, Yutaka & Merchant, Kenneth A., 1996. "The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 175-192.
    11. Jørgensen, Brian & Messner, Martin, 2010. "Accounting and strategising: A case study from new product development," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 184-204, February.
    12. Chow, Chee W. & Harrison, Graeme L. & McKinnon, Jill L. & Wu, Anne, 1999. "Cultural influences on informal information sharing in Chinese and Anglo-American organizations: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 561-582, October.
    13. Ahrens, Thomas & Mollona, Massimiliano, 2007. "Organisational control as cultural practice--A shop floor ethnography of a Sheffield steel mill," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 305-331.
    14. Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko, 2008. "Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 267-291.
    15. Haka, Susan F. & Heitger, Dan L., 2004. "International managerial accounting research: A contracting framework and opportunities," The International Journal of Accounting, Elsevier, vol. 39(1), pages 21-69.
    16. Chow, Chee W. & Hwang, Richard Nen-Chen & Liao, Woody & Wu, Anne, 1998. "National culture and subordinates' upward communication of private information," The International Journal of Accounting, Elsevier, vol. 33(3), pages 293-311.
    17. Caroline Lambert & Jérémy Morales, 2009. "Les pratiques occultes des contrôleurs de gestion:une étude ethnographique du «sale boulot»," Revue Finance Contrôle Stratégie, revues.org, vol. 12(2), pages 5-34, June.
    18. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    19. Awasthi, Vidya N. & Chow, Chee W. & Wu, Anne, 2001. "Cross-cultural differences in the behavioral consequences of imposing performance evaluation and reward systems: An experimental investigation," The International Journal of Accounting, Elsevier, vol. 36(3), pages 291-309, September.
    20. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:9:y:2000:i:2:p:285-319. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.