A Comparative Analysis
355 Appendix Appendix 1: List of research projects on comparative management accounting research Reference Countries/ nationalities Setting (per country) Database (response rate) Research Method Topic Hofstede- inspired? Ahrens (1996); Ahrens (1997a); Ahrens (1997b); Ahrens (1999) Germany, UK First group: Management account- ants of large British and German manufacturing companies; Second group: Matched firms of the brewing industry First observed group: 1 from the UK, 2 from Germany Second group: Observations in 2 firms and inter- views in 7 firms from Germany, observations in 2 firms and inter- views in 3 firms from the UK Field study (interviews, observation) Management accounting practices No (1997a,b); Yes (1996; 1999) Ahrens/ Chapman (1999); Ahrens/ Chapman (2000) Germany, UK 64 management accountants in total 34 (30) individuals from 17 (12) Ger- man (British) firms Field study (interviews) Management accounting overall, career choice No Anyane-Ntow (1988) Japanese, USA Financial executives of manufacturing companies operating in the USA 45 Japanese companies (45%), 39 USA companies (39%) Survey Budgeting, management control systems, perfor- mance measurement Yes Appleyard/ Pallett (2003) Germany, UK 2 acquisitions: one by a UK company of a German subsidiary and vice versa 1 from Germany, 1 from the UK Field study Management control systems, management accounting overall No Aptel/ Pourjalali (2001) France, USA Large hospitals 126 from France (6.3%), 75 from the USA (12.5%) Survey Management accounting practices, information systems, cost management, JIT, cost accounting overall No Au/Bemmels (2000) Canada, Hong Kong Undergraduate business students 98 from Canada (study 1), 120 from Hong Kong...
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