Paper #415

Title:

Variations in national management accounting approaches

Authors:

Oriol Amat, John Blake and Ester Oliveras

Date:

October 1999

Abstract:

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.

Keywords:

National management accounting, Europe, Latin America

JEL codes:

M41

Area of Research:

Finance and Accounting

Published in:

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

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