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Cost Accounting in Germany and Japan

A Comparative Analysis


Matthias Moeschler

Cost accounting has developed differently across countries due to cross-national variance in national financial reporting systems, education and culture. Differences in cost accounting impede a uniform and coherent business management in multinational companies. For this reason it is necessary to sensitize practitioners for national specifics in cost accounting. This study empirically shows that significant differences prevail between German and Japanese cost accounting systems due to variances in national culture and the education of cost accountants. It further provides recommendations for practitioners how to install successful cost accounting systems.


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Cost Accounting in Germany and Japan Münsteraner Schriften zur Internationalen Unternehmensrechnung Herausgegeben von Peter Kajüter Band 5 PETER LANG Frankfurt am Main · Berlin · Bern · Bruxelles · New York · Oxford · Wien Matthias Moeschler Cost Accounting in Germany and Japan A Comparative Analysis PETER LANG Internationaler Verlag der Wissenschaften Bibliographic Information published by the Deutsche Nationalbibliothek The Deutsche Nationalbibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data is available in the internet at Zugl.: Münster (Westfalen), Univ., Diss., 2012 D 6 ISSN 1868-7687 ISBN 978-3-631-62389-3 © Peter Lang GmbH Internationaler Verlag der Wissenschaften Frankfurt am Main 2012 All rights reserved. All parts of this publication are protected by copyright. Any utilisation outside the strict limits of the copyright law, without the permission of the publisher, is forbidden and liable to prosecution. This applies in particular to reproductions, translations, microfilming, and storage and processing in electronic retrieval systems.

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