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.
ENDENICH, C., BRANDAU, M. et HOFFJAN, A. (2011). Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions. Australian Accounting Review, 21(4), pp. 365-382.