Paper #415

Títol:

Variations in national management accounting approaches

Autors:

Oriol Amat, John Blake i Ester Oliveras

Data:

Octubre 1999

Resum:

During the 1990's studies of management accounting practices in Europe and in Latin America have given us data on 23 countries. In this paper we use this data to identify five distinct aspects of national management accounting culture being: 1. The influence of regulations on official recommendations; 2. The source of management accountants; 3. Influence from one country to another; 4. Variations in use of specific techniques; 5. Variations in the objectives of the management accounting system. We then identify seven significant implications of the manager operating in the multinational environment.

Paraules clau:

National management accounting, Europe, Latin America

Codis JEL:

M41

Àrea de Recerca:

Finances i Comptabilitat

Publicat a:

Revista iberoamericana de contabilidad de gestión, 1, (2003), pp. 13-38

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