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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.

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Index of appendices

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Appendix 1: List of research projects on comparative management accounting research ............................................................................................ 355 Appendix 2: Written version of the English questionnaire ................................... 368 Appendix 3: Representativeness test of the German sample regarding sales turnover ........................................................................................... 374 Appendix 4: Representativeness test of the German sample regarding number of employees .................................................................................... 375 Appendix 5: Representativeness test of the Japanese sample regarding number of employees .................................................................................... 376 Appendix 6: Nonresponse bias test ...................................................................... 376 Appendix 7: Correlations between country-specifics for the German responses (data set 1) ....................................................................................... 377 Appendix 8: Correlations between country-specifics for the Japanese responses (data set 1) ....................................................................................... 378 Appendix 9: Correlations between the selected context factors for regression analysis for German responses (data set 1)........................................ 379 Appendix 10: Correlations between the selected context factors for regression analysis for Japanese responses (data set 1) ....................................... 380 Appendix 11: Regression analysis of performance attainment (data set 1) .............. 381 Appendix 12: Regression analysis of factor attainment (data set 1) ......................... 382 Appendix 13: Regression analysis of factor satisfaction (data set 1) ........................ 383 Appendix 14: Regression analysis of satisfaction overall (data set 1) ....................... 384 Appendix 15: Individual item reliability (data set 1) .............................................. 385 Appendix 16: Discriminant validity of indicators for the German model (data set 1) ....................................................................................... 386 Appendix 17: Discriminant validity of indicators for the Japanese model (data set 1) ....................................................................................... 388 Appendix 18: Discriminant validity of concepts (data set 1) .................................. 390 Appendix 19: Changes in Stone-Geisser Q² (data set 1) ......................................... 391

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