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2019 | OriginalPaper | Buchkapitel

Cost Accounting Systems in Germany and the USA: A Cross-National Comparison and Empirical Evidence

verfasst von : Peter Kajüter, Moritz Schröder

Erschienen in: Performance Management in Retail and the Consumer Goods Industry

Verlag: Springer International Publishing

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Abstract

This chapter analyzes cross-national differences in the design of cost accounting systems between Germany and the USA—two countries that have a distinct cost accounting tradition. The comparison explores and summarizes several characteristics that make German cost accounting systems more detailed than US ones. It provides insights into national particularities and discusses mutual influences in the conceptual evolution of German and US cost accounting practices. Using empirical evidence from subsidiaries of anglophone multinational firms operating in Germany, the chapter identifies German cost center accounting as an interesting lever to improve the decision usefulness of US cost accounting.

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Vorheriges Kapitel Understanding the Benefits of German Controlling and Management Accounting

Nächstes Kapitel Current Challenges for Consumer Goods and Retail Companies and Their Implications for Controlling

The authors use the English word “managerial accounting” to translate the German term “controlling.” Please refer to the discussion in the preface.

Kajüter and Schröder (2017), p. 71.

Moeschler (2012), p. 24.

The term “anglophone” refers to the USA and five Commonwealth countries which are commonly covered in international research (Great Britain, Australia, New Zealand, Canada, and South Africa).

Amat et al. (1999), p. 19.

For example, Datar and Rajan (2018), p. 49.

Kaplan and Atkinson (1989), p. 9.

Krumwiede and Suessmair (2007a), p. 7; Portz and Lere (2010).

Zirkler (2002), p. 131.

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Harrison (1930).

Johnson and Kaplan (1987), also see Cooper and Kaplan (1988).

Kaplan and Anderson (2004, 2007).

van der Merwe and Keys (2001, 2002).

Sharman and Vikas (2004), Krumwiede (2005), Krumwiede and Suessmair (2008).

Schmalenbach (1899, 1919); Schoenfeld (1990).

Kilger (1961).

Riebel (1959).

Laßmann (1968).

Horváth and Mayer (1989).

For conceptual differences with ABC, see Kellermanns and Islam (2004).

Friedl et al. (2009).

Sharman (2003a, b).

For a comprehensive description of the survey design, data collection procedures, and sample characteristics, see Schröder (2014) and Kajüter and Schröder (2017).

Askarany and Yazdifar (2012).

For more detailed descriptive evidence, explanatory effects, as well as findings on the performance of cost accounting systems, see Schröder (2014) and Kajüter and Schröder (2014, 2017).

These findings support the RCA discussion in the US literature. The authors pointed out the importance of German cost center accounting for decision-making as well, e.g., Keys and van der Merwe (1999, 2001), van der Merwe and Keys (2001, 2002), Mackie (2006), Krumwiede and Suessmair (2007b).

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Titel: Cost Accounting Systems in Germany and the USA: A Cross-National Comparison and Empirical Evidence
verfasst von: Peter Kajüter
Moritz Schröder
Verlag: Springer International Publishing
Buch: Performance Management in Retail and the Consumer Goods Industry
Print ISBN: 978-3-030-12729-9

Electronic ISBN: 978-3-030-12730-5

Copyright-Jahr: 2019
DOI: https://doi.org/10.1007/978-3-030-12730-5_2