TY - BOOK AU - Alexander Schulz PY - 2018 CY - Berlin, Germany PB - Peter Lang Verlag SN - 1868-7687 SN - 9783631765531 TI - Cost Accounting in German Multinational Companies T2 - An Empirical Analysis DO - 10.3726/b14565 UR - https://www.peterlang.com/document/1056462 N2 - Cost accounting traditions differ across countries, especially between Germany and the US/UK. Consequently, multinational companies often face cross-national differences in the design of their subunits’ cost accounting systems. To improve comparability and facilitate control, multinational companies seek to globally align these systems. In this respect, they have to balance the needs of the headquarters and the subunits. By the means of a mixed-method approach, this study analyses the design of cost accounting systems from both perspectives. It finds empirical evidence for cross-case and cross-country differences in the complexity and standardization of cost accounting systems in subunits of German multinational companies and identifies important determinants and success factors. The findings have implications for researchers and practitioners in the field of management accounting. KW - Standardization, Complexity, Management accounting LA - English ER -