Harmonizing Management Accounting in International Subsidiaries: Beyond National Borders

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. Lien vers l'article

ENDENICH, C., HOFFJAN, A., SCHLICHTING, T. and TRAPP, R. (2016). Harmonizing Management Accounting in International Subsidiaries: Beyond National Borders. Journal of Business Strategy, 37(1), pp. 27-33.

Mots clés : #Actor, #Network-Theory, #Cross, #National-Research, #Management-Accounting