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Cost Accounting in Germany and Japan

A Comparative Analysis

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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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1 Groundwork ........................................................................................................... 1 1.1 Introduction ................................................................................................... 1 1.2 Characterization of comparative management accounting ............................ 16 1.3 Theoretical perspectives for comparative management accounting research .. 34 1.4 Prior empirical research on comparative management accounting and implications for the study ............................................................................. 52 1.5 Research design ............................................................................................. 71 2 Specification of the conceptual framework and hypotheses development ......... 85 2.1 Context of cost accounting systems ............................................................... 85 2.2 Cost accounting objectives .......................................................................... 135 2.3 Design of cost accounting systems .............................................................. 144 2.4 Performance of cost accounting systems ...................................................... 170 2.5 Conclusions ................................................................................................ 178 3 Empirical analysis ............................................................................................... 183 3.1 Design of the empirical investigation .......................................................... 183 3.2 Context of cost accounting systems ............................................................. 215 3.3 Cost accounting objectives .......................................................................... 236 3.4 Design of cost accounting systems .............................................................. 244 3.5 Performance of cost accounting systems ...................................................... 300 3.6 Partial-least-squares (PLS) analysis .............................................................. 325 3.7 Summary and discussion of the empirical findings ...................................... 334 4 Summary and outlook ........................................................................................ 343 4.1 Main findings and contributions of the study ............................................. 343 4.2 Limitations ................................................................................................. 347 4.3 Further research .......................................................................................... 351

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