Essec\Faculty\Model\Contribution {#2216 ▼
#_index: "academ_contributions"
#_id: "10438"
#_source: array:26 [
"id" => "10438"
"slug" => "10438-two-decades-of-research-on-comparative-management-accounting-achievements-and-future-directions 
10438-two-decades-of-research-on-comparative-management-accounting-achievements-and-future-direction "
"yearMonth" => "2011-10"
"year" => "2011"
"title" => "Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions"
"description" => "ENDENICH, C., BRANDAU, M. et HOFFJAN, A. (2011). Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions. <i>Australian Accounting Review</i>, 21(4), pp. 365-382. ENDENICH, C., BRANDAU, M. et HOFFJAN, A. (2011). Two Decades of Research on Comparative Management A "
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BRANDAU Michael"
]
2 => array:1 [
"name" => "HOFFJAN Andreas"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:35"
"publicationUrl" => "https://doi.org/10.1111/j.1835-2561.2011.00149.x"
"publicationInfo" => array:3 [
"pages" => "365-382"
"volume" => "21"
"number" => "4"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Comparative Management Accounting research has explored the applications, transferability and cross‐country adaptation of management accounting practices since the early 1990s. These efforts have been triggered by findings indicating that the adoption of foreign management accounting techniques generates comparative advantages in environments characterised by increasing global business competition. However, the literature on Comparative Management Accounting is heterogeneous in terms of its methods and theory and tends to focus on a great variety of practices and instruments. Therefore, this paper reviews the existing literature, elaborating on the dimensions of comparative research in management accounting. In addition, it provides insights into shortcomings and developments in the field and identifies directions for future research and implications for corporate practice. Comparative Management Accounting research has explored the applications, transferability and cross‐ "
"en" => "Comparative Management Accounting research has explored the applications, transferability and cross‐country adaptation of management accounting practices since the early 1990s. These efforts have been triggered by findings indicating that the adoption of foreign management accounting techniques generates comparative advantages in environments characterised by increasing global business competition. However, the literature on Comparative Management Accounting is heterogeneous in terms of its methods and theory and tends to focus on a great variety of practices and instruments. Therefore, this paper reviews the existing literature, elaborating on the dimensions of comparative research in management accounting. In addition, it provides insights into shortcomings and developments in the field and identifies directions for future research and implications for corporate practice. Comparative Management Accounting research has explored the applications, transferability and cross‐ "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-07T15:21:41.000Z"
"docTitle" => "Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions"
"docSurtitle" => "Journal articles"
"authorNames" => "<a href="/cv/endenich-christoph">ENDENICH Christoph</a>, BRANDAU Michael, HOFFJAN Andreas"
"docDescription" => "<span class="document-property-authors">ENDENICH Christoph, BRANDAU Michael, HOFFJAN Andreas</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2011</span> <span class="document-property-authors">ENDENICH Christoph, BRANDAU Michael, HOFFJAN Andreas</span>< "
"keywordList" => ""
"docPreview" => "<b>Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions</b><br><span>2011-10 | Journal articles </span> <b>Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions "
"docType" => "research"
"publicationLink" => "<a href="https://doi.org/10.1111/j.1835-2561.2011.00149.x" target="_blank">Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions</a> <a href="https://doi.org/10.1111/j.1835-2561.2011.00149.x" target="_blank">Two Decades of Research o "
]
+lang: "en"
+"_type": "_doc"
+"_score": 8.819251
+"parent": null
}
