Show Less

Cost Accounting in Germany and Japan

A Comparative Analysis

Series:

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.

Prices

Show Summary Details
Restricted access

Index of illustrations

Extract

Figure 1-1: Reasons for cross-national differences in cost accounting between USA, Germany, and Japan ................................................................... 3 Figure 1-2: Outline of the study ............................................................................. 8 Figure 1-3: Excerpt from the table of nations ....................................................... 16 Figure 1-4: Drivers of convergence and divergence of management accounting systems and practices ......................................................................... 22 Figure 1-5: Hofstede’s cultural scores for Germany, Japan, and the USA ............... 40 Figure 1-6: Differentiating features of alternative research perspectives ................ 49 Figure 1-7: Culture and societal effects as moderating influences on functional relationships ....................................................................................... 52 Figure 1-8: Distribution of research methods ....................................................... 57 Figure 1-9: Development of comparative management accounting research over time ............................................................................................ 59 Figure 1-10: Distribution of comparative studies on cost accounting ..................... 61 Figure 1-11: Conceptual framework ...................................................................... 76 Figure 1-12: Application of the conceptual framework ........................................... 80 Figure 2-1: Historical development of cost accounting in Germany ..................... 93 Figure 2-2: Relationship between cultural dimensions as well as organizational and managerial patterns shaping the specifics in German cost accounting ......................................................................................... 96 Figure 2-3: Differentiation between expenses and costs ........................................ 97 Figure 2-4: Types of imputed costs ...................................................................... 98 Figure 2-5: Reasons for highly specialized German cost accountants .................. 102 Figure 2-6: Historical development of cost accounting in Japan ......................... 106 Figure 2-7: Relationships between cultural dimensions as well as organizational and managerial patterns shaping the specifics in Japanese cost accounting .................................................................. 110 Figure 2-8: Relationships of financial and management accounting towards cost accounting ................................................................................ 115 Figure 2-9: The management process ................................................................. 137 Figure 2-10: Elements and relationships of cost accounting systems ..................... 145 Figure 2-11: Prior research on the conceptual design of cost accounting systems ............................................................................................. 156 Figure 2-12:...

You are not authenticated to view the full text of this chapter or article.

This site requires a subscription or purchase to access the full text of books or journals.

Do you have any questions? Contact us.

Or login to access all content.