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Cost Accounting in Anglophone Subsidiaries

Empirical Evidence from Germany


Moritz Schröder

Cost accounting in Anglophone countries is in general less detailed than German cost accounting. Such cross-national differences imply a tension for Anglophone multinationals operating in Germany. These firms have to balance the group-wide application of their home-country traditions and the approval of diverging local cost accounting systems. By the means of a dyadic research design, this study finds empirical evidence for Anglophone cost accounting traditions to prevail in subsidiaries of Anglophone multinationals in Germany. However, the top management teams in these subsidiaries tend to work around such coercive pressures. The findings also suggest that the subsidiaries prefer to deviate from their parent companies’ traditions to ensure the usefulness of information for their cost accounting systems.
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During my time as a research assistant and PhD student at the Chair of International Accounting of the University of Münster, I have explored the cost accounting systems of Anglophone groups in Germany. The Münster School of Business and Economics accepted this thesis, in which my research project resulted, as a dissertation in April 2014. Undoubtedly, my aspirations to meet challenges, my curiosity to explore and my commitment to the task helped realising this PhD project. However, I am convinced that I would not have completed this thesis as satisfactory if it was not for all the people that accompanied the different stages of my project. I will try to express my deep appreciation for their support, encouragements, patience and distractions in the following words.

First, I would like to thank my supervisor Prof. Dr. Peter Kajüter very sincerely. Without his advice, guidance and comments, I would not have completed this PhD project. I also very much appreciate the contributions of Prof. Dr. Wolfgang Berens and Prof. Dr. Johannes Becker who reviewed my work as a second and third examiner. Moreover, I would like to thank Prof. Dr. Max Albert and Prof. Dr. Mark Houston for their doctoral seminars at the University of Münster. Their comprehensive visions of the philosophy of science and the development of questionnaire items were very helpful. Equally supportive were the experiences I made in the 2012 ACMAR Doctoral Coloquium and the 2012 ERMAC. Without naming all faculty...

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