Paper #432

Título:

Environmental factors giving rise to variations in national management accounting practice

Autores:

Oriol Amat, John Blake y Philip Wraith

Fecha:

Diciembre 1999

Resumen:

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.

Palabras clave:

Management accounting, international accounting

Códigos JEL:

M41

Área de investigación:

Finanzas y Contabilidad

Publicado en:

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

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