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Variations in national management accounting approaches

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Abstract

During the 1990's studies of management accounting practices in Europe and in Latin America have given us data on 23 countries. In this paper we use this data to identify five distinct aspects of national management accounting culture being: 1. The influence of regulations on official recommendations; 2. The source of management accountants; 3. Influence from one country to another; 4. Variations in use of specific techniques; 5. Variations in the objectives of the management accounting system. We then identify seven significant implications of the manager operating in the multinational environment.

Suggested Citation

  • Oriol Amat & John Blake & Ester Oliveras, 1999. "Variations in national management accounting approaches," Economics Working Papers 415, Department of Economics and Business, Universitat Pompeu Fabra.
    • Handle: RePEc:upf:upfgen:415
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    References listed on IDEAS

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    1. Linda Hantrais, 1995. "A comparative perspective on gender and accountancy," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 197-215.
    2. Hatfield, Hr, 1966. "Some Variations In Accounting Practice In England, France, Germany And United-States," Journal of Accounting Research, Wiley Blackwell, vol. 4(2), pages 169-182.
    3. Thomas Ahrens, 1997. "Strategic interventions of management accountants: everyday practice of British and German brewers," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 557-588.
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    More about this item

    Keywords

    National management accounting; Europe; Latin America;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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