Paper #432

Title:

Environmental factors giving rise to variations in national management accounting practice

Authors:

Oriol Amat, John Blake and Philip Wraith

Date:

December 1999

Abstract:

Comparative national management accounting is the least developed aspect in the field of international accounting. Only during the second half of the 1990's some comparisons of national management accounting practice have appeared published but only at the regional level. In this paper a range of factors that give rise to variations in national management accounting practice are postulated. We support this list with examples from a range of analyses of national management accounting practices, drawing particularly on the work of Lizcano (1996) and Bhimani (1996). Finally, twelve key factors are identified as influencing an individual country's approach to management accounting.

Keywords:

Management accounting, international accounting

JEL codes:

M41

Area of Research:

Finance and Accounting

Published in:

European Business Review, 12, 3, (2000), pp. 122-128

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