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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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Bibliographic Information published by the Deutsche Nationalbibliothek The Deutsche Nationalbibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data is available in the internet at

Zugl.: Münster (Westfalen), Univ., Diss., 2014

Library of Congress Cataloging-in-Publication Data Schröder, Moritz, 1985-

Cost accounting in anglophone subsidiaries : empirical evidence from Germany / Moritz Schröder.

pages cm

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