Paper #415

Título:

Variations in national management accounting approaches

Autores:

Oriol Amat, John Blake y Ester Oliveras

Fecha:

Octubre 1999

Resumen:

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.

Palabras clave:

National management accounting, Europe, Latin America

Códigos JEL:

M41

Área de investigación:

Finanzas y Contabilidad

Publicado en:

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

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