Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.11790/1035
DC FieldValueLanguage
dc.contributor.authorZehetner, Karlde_AT
dc.contributor.authorEschenbach, Sebastiande_AT
dc.date.accessioned2018-01-05T10:27:14Z-
dc.date.available2018-01-05T10:27:14Z-
dc.date.issued2017-
dc.identifier.citationHumanities and Social Sciences Review, 7(2), 461–474de_AT
dc.identifier.issn2165-6258-
dc.identifier.urihttp://www.universitypublications.net/hssr/0702/pdf/V7G267.pdf-
dc.identifier.urihttp://hdl.handle.net/20.500.11790/1035-
dc.description.abstractThe effect of the continuous process of globalization on management functions like marketing and sales, production, or R&D is well researched. But the forces of globalization are also effective for management support functions. A good example is managerial accounting with its distinct standards and methods in different economies. Managerial, as well as financial accounting, are pretty different in German-speaking countries, compared to the United States. This may be surprising because the goals ‐ giving the public a true and fair view, and supporting managerial decisions ‐ are the same everywhere. Recently, a convergence between these systems can be observed in business practice, triggered by the development of ERP systems, by regulatory requirements, and by changes in management thinking. Our paper aims (1) to explain the deeper economic, legal and cultural reasons for the national differences in the design of accounting systems, and (2) to uncover the driving forces behind the recent development of convergence. In addition to summarizing the relevant literature, we draw from experience in implementing and assessing managerial accounting systems both in German‐speaking countries and in North America.de_AT
dc.description.sponsorshipWirtschaftde_AT
dc.formatapplication/pdf-
dc.language.isoende_AT
dc.publisherUniversityPublications.netde_AT
dc.relation.ispartofHumanities and Social Sciences Reviewde_AT
dc.rightsinfo:eu-repo/semantics/openAccess-
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/-
dc.subjectInternational accountingde_AT
dc.subjectDesign of accounting systemsde_AT
dc.subjectIntegrated accountingde_AT
dc.subjectDual-cycle accountingde_AT
dc.subjectGPK systemde_AT
dc.subjectResource consumption accountingde_AT
dc.subjectMass customizationde_AT
dc.subjectERP systemde_AT
dc.titleClosing the Gap Between U.S. and German Managerial Accountingde_AT
dc.typeinfo:eu-repo/semantics/article-
dc.typeWissenschaftlicher Artikelde_AT
item.languageiso639-1en-
item.cerifentitytypePublications-
item.cerifentitytypePublications-
item.grantfulltextopen-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.openairetypeinfo:eu-repo/semantics/article-
item.openairetypeWissenschaftlicher Artikel-
item.fulltextWith Fulltext-
crisitem.author.deptWirtschaft-
crisitem.author.parentorgFH Burgenland-
Appears in Collections:Wirtschaft (mit Schwerpunkt Zentral-Osteuropa)
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