This study compares styles of management accounting (MA), i.e. the way, in which MA influences corporate decision making, in German and Spanish companies. The study illustrates the relevant differences by comparing the role of management accountants in decision-making processes and puts a particular emphasis on their networking activities in a corporate context.
ENDENICH, C., TRAPP, R. et BRANDAU, M. (2017). Management Accounting Networks in Corporate Processes – a Cross-National Study. Journal of Accounting and Organizational Change, 13(1), pp. 25-43.