Cost Accounting in Anglophone Subsidiaries

Table Of Contents

• Cover
• Title
• Copyright
• About the author(s)/editor(s)
• About the book
• This eBook can be cited
• Preface
• Acknowledgements
• Contents
• Contents Overview
• List of figures
• List of tables
• List of appendices
• List of abbreviations
• List of symbols
• 1 Introduction
• 1.1 Motivation and research questions
• 1.2 Structure of the study
• 1.3 Scientific and philosophical positioning
• 2 Cost accounting in Germany and Anglophone countries
• 2.1 Introduction
• 2.2 Design of cost accounting systems
• 2.2.1 Three components of cost accounting systems
• 2.2.2 Cost type accounting
• (1) Number of cost types
• (2) Recognition of imputed costs
• (3) Separation of costs from financial accounting oriented expenses
• 2.2.3 Cost centre accounting
• (1) Rationale for cost centre formation
• (2) Number of cost centres
• (3) Distinction of cost centres into primary and support cost centres
• (4) Classification of costs in cost centres
• (5a/6a) Conceptual considerations of cost overhead cost allocation
• (5b/6b) Number of allocation bases and (5c/6c) Applied types of allocation bases
• 2.2.4 Cost object accounting
• (1) Types of differing cost objects
• (2) Costs allocated to cost objects
• (3) Contribution margin accounting
• (4) Operating income statements
• (5) Time reference of cost accounting
• (6) Cost variance analysis
• 2.2.5 Summary
• 2.3 Use of cost information
• 2.3.1 Introduction
• 2.3.2 Cost accountingobjectives
• 2.3.3 Types of cost information use
• 2.4 Performance of cost accounting systems
• 3 Review of prior research
• 3.1 Introduction
• 3.2 Design of cost accounting systems in affiliates
• 3.2.1 Normative conceptual research
• 3.2.2 Empirical research
• 3.2.2.1 Introduction
• 3.2.2.2 Research on ethno- and geocentric cost accounting systems
• 3.2.2.3 Research on regio- and polycentric cost accounting systems
• 3.2.2.4 Mixed evidence studies
• 3.2.3 Summary
• 3.3 Use of cost information in affiliates
• 3.3.1 Normative conceptual research
• 3.3.2 Empirical research
• 3.3.2.1 Introduction
• 3.3.2.2 Research on the ceremonial use of cost information
• 3.3.2.3 Research on the non-ceremonial useofcost information
• 3.3.3 Summary
• 3.4 Implications for this study
• Research questions
• Research Method
• 4 Theoreticalfoundation and hypothesesdevelopment
• 4.1 Theoretical foundation and basic hypotheses
• 4.1.1 Introduction
• 4.1.2 Contingency theory
• 4.1.3 New institutional sociology
• 4.1.4 Dynamic theory of economic actors
• 4.1.5 Summary and integration
• 4.2 Refinement of the basic hypotheses
• 4.2.1 Complexity of cost accountingsystems
• Economic factors
• Coercive institutional factors
• Voluntary institutional factors
• Relational context
• 4.2.2 Types of cost information use
• Complexity of cost accounting systems
• Users’ attitudes towards cost information
• Economic variables
• Coercive institutional factors
• Relational context
• 4.2.3 Performance of cost accountingsystems
• Complexity of cost accounting
• Types of cost information use
• Contextual fit of a cost accounting system’s complexity
• 5 Research design
• 5.1 Research method
• 5.1.1 Survey research
• 5.1.2 Definition of the sample
• 5.1.3 Introduction of the survey instrument
• 5.2 Construct measurement
• 5.2.1 Introduction to construct measurement
• 5.2.2 Operationalisation of the constructs under research
• 5.2.2.1 Complexity of cost accounting systems
• 5.2.2.1.1 Cost type accounting
• 5.2.2.1.2 Cost centre accounting
• 5.2.2.1.3 Cost object accounting
• 5.2.2.1.4 Formation of thecomplexity score
• 5.2.2.2 Types of cost information use
• 5.2.3 Operationalisation of the explanatory factors
• 5.2.3.1 Economic factors
• 5.2.3.1.1 Need for cost information
• 5.2.3.1.2 Archetype of cost accounting systems
• 5.2.3.2 Institutional factors
• 5.2.3.2.1 Coercive institutional influences
• 5.2.3.2.2 Voluntary institutional influences
• 5.2.3.3 The relational context
• 5.2.3.4 Users’ attitude towards cost information
• 5.2.4 Operationalisation of the control variables
• 5.3 Data collection, response rates and characteristics of the samples
• 5.3.1 Data collection and response rates
• 5.3.2 Data sets and data quality
• 5.3.3 Characteristics of the sample
• 5.4 Methods of data analysis
• 5.4.1 Quality criteria for construct measurement
• 5.4.2 Descriptiveanalyses
• 5.4.3 Explicativeanalyses
• 5.4.3.1 Multivariate regression analysis
• 5.4.3.2 Logistic regression analysis
• Structure of the following chapter
• 6 Empirical results
• 6.1 Complexity of cost accountingsystems
• 6.1.1 Descriptive evidence
• 6.1.1.1 Cost type accounting
• 6.1.1.1.1 Number of cost types
• 6.1.1.1.2 Recognition of imputed costs
• 6.1.1.1.3 Separation of financial and management accounting
• 6.1.1.1.4 Complexity of cost type accounting
• 6.1.1.2 Cost centre accounting
• 6.1.1.2.1 Number of cost centres
• 6.1.1.2.2 Rationales for cost centre formation
• 6.1.1.2.3 Categorisation of costs on cost centres
• 6.1.1.2.4 First stage overhead allocation
• 6.1.1.2.5 Second stage overhead allocation
• 6.1.1.2.6 Cost variance analysis
• 6.1.1.2.7 Complexity of cost centreaccounting
• 6.1.1.3 Cost object accounting
• 6.1.1.3.1 Different types of cost objects
• 6.1.1.3.2 The design of product costing
• 6.1.1.3.3 Contribution margin accounting
• 6.1.1.3.4 Time reference of cost accounting
• 6.1.1.3.5 Product cost variance analysis
• 6.1.1.3.6 Structure of operating income statements
• 6.1.1.3.7 Complexity of cost object accounting
• 6.1.1.4 Complexity of the cost accounting system
• Hypothesis test for the expectations summarised as H1
• 6.1.2 Explicative evidence
• 6.1.2.1 Determinants of cost accounting systems in subsidiaries
• 6.1.2.1.1 Evidence on the independent variables
• 6.1.2.1.1.1 Economic determinants
• 6.1.2.1.1.2 Institutional determinants
• 6.1.2.1.1.3 Relational context
• 6.1.2.1.2 Correlation analysis
• 6.1.2.1.3 Hypotheses testing
• 6.1.2.1.3.1 Introduction
• 6.1.2.1.3.2 Economic determinants
• 6.1.2.1.3.3 Coercive institutional determinants and the relational context
• 6.1.2.1.3.4 Voluntary institutional determinants
• 6.1.2.2 Determinants of the cross-national differences in cost accounting
• 6.1.2.2.1 Evidence on the dependent and independent variables
• 6.1.2.2.2 Hypotheses testing
• Economic determinants
• Coercive institutional determinants and the relational context
• Voluntary institutional determinants
• Control variables
• 6.1.3 Summary
• 6.2 Types of cost information use
• 6.2.1 Descriptive evidence
• Quality assessment of the applied measurement models
• Applied types of cost information use
• Comparison to prior research
• Hypothesis test for the expectations summarised as H2
• 6.2.2 Explicative evidence
• 6.2.2.1 Determinants of the types of cost information use in subsidiaries
• 6.2.2.1.1 Evidence on the independent variables
• 6.2.2.1.1.1 Complexity of the cost accounting system
• 6.2.2.1.1.2 Users’ attitudes towards cost information
• 6.2.2.1.1.3 Economic determinants
• 6.2.2.1.1.4 Institutional determinants and the relational context
• 6.2.2.1.2 Correlation analysis
• 6.2.2.1.3 Hypotheses testing
• 6.2.2.1.3.1 Introduction
• 6.2.2.1.3.2 Complexity of cost accounting systems
• 6.2.2.1.3.3 Users’ attitudes towards cost information
• 6.2.2.1.3.4 Economic determinants
• 6.2.2.1.3.5 Institutional determinants and the relational context
• Parent companies’ directives and the moderating effect of the relational context
• Parent companies’ personal involvement and the moderating effect of the relational context
• 6.2.3 Summary
• Descriptive findings
• Explicative findings
• (1) Relevance of the ceremonial usage type
• (2) Relevance of the non-ceremonial usage types
• (3) Relevanceof the effects of cost accounting systems’ complexity
• (4) Relevance of the selection bias
• 6.3 Performance of cost accountingsystems
• 6.3.1 Introduction and descriptive evidence
• 6.3.2 Hypothesis testing
• 6.3.2.1 Complexity of cost accounting systems as a lever of performance
• General description of thefindings
• The effect of the cross-national differences
• Comparison of management accountants and managers
• Comparison of the datasets
• General description of the findings
• Comparison of the datasets
• Comparison of management accountants and managers
• 6.3.2.2 Use of cost information as a lever of performance
• (1) Managers’ performance evaluations
• (2) Management accountants’ performance evaluations
• (3) The mediating effect of the usage types
• Summary and recommendations
• 6.3.2.3 The contextual fit of cost accounting systems as a lever of performance
• 6.3.3 Summary
• 7 Conclusions and outlook
• 7.1 Main findings and implications
• 7.2 Limitations
• Limitations of the research design
• Limitations due to data quality
• Limitations due to data analysis
• 7.3 Perspectives on future research
• Theoretical positions and the methodological rigourof management accounting research
• Research on cost accounting in groups
• Appendix
• Appendix 1: Questionnaire A
• Appendix 2: Questionnaire B
• Appendix 3: Questionnaires per manufacturing sub-industry
• Appendix 4: Correlation analysis (questionnaire A)
• Appendix 5: Multivariate regression results on the determinants of the complexity of cost type, cost centre and cost object accounting (dataset 1)
• Appendix 6: Logistic regression results on the determinants of cross-national differences in cost type, cost centre and cost object accounting (Anglophone subsidiaries in dataset 1)
• Appendix 7: Robustness checks of the usage types
• Appendix 8: Mean values for the non-ceremonial usage types for different levels of the ceremonial use of cost information
• Appendix 9 : Correlation analysis (questionnaire B)
• Appendix 10: Detailed regression results on the determinants of the five usage types
• Appendix 11: Comparison of performance evaluations by management accountants and managers (dataset 3)
• References
• Series Index