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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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Index of abbreviations


ABC activity-based costing N/A no answer possible bn. billion BSC balanced scorecard c. column CA California cf. confer, compare CIMA Chartered Institute of Management Accountants DPC Diagnosis Procedure Combination DRG Diagnosis Related Groups e.g. examples given ed(s). editor(s) edn. edition ERP enterprise resource planning et al. et alii; and others EU European Union EVA Economic Value Added f. and the following F.R. Federal Republic GAAP Generally Accepted Accounting Principles GLOBE Global Leadership and Organizational Behaviour Effec- tiveness Research Program GPK Grenzplankostenrechnung H hypothesis HGB Handelsgesetzbuch i.e. that is IAS International Accounting Standards ICFAR International Comparative Financial Accounting Research Index of abbreviations XXXI ICMA Institute of Certified Management Accountants IFRS International Financial Reporting Standards IMA Institute of Management Accountants JIT just-in-time KMO Kaiser-Meyer-Olkin measure of sampling adequacy Mass. Massachusetts max maximum mill. million min minimum MNC multinational corporations n.e.c. not elsewhere classified N/A not applicable p. page p probability P/L statement profit and loss statement PDF Portable Document Format PLS partial least squares R reversed RCA resource consumption accounting SEM structural equation modeling TQC total quality control UK United Kingdom US United States USA United States of America VIF variance inflation factor vs. versus

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