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Articles (2017), Journal of Accounting and Organizational Change, 13 (1), pp. 25-43

Management Accounting Networks in Corporate Processes – a Cross-National Study

ENDENICH Christoph , TRAPP R., BRANDAU M.

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., TRAPP, R. and BRANDAU, M. (2017). Management Accounting Networks in Corporate Processes - a Cross-National Study. Journal of Accounting and Organizational Change, 13(1), pp. 25-43.

Mots clés : #Germany, #Management-accounting, #Spain, #Organizational-change, #Actor, #network-theory, #Cross, #national-research