Variations in national management accounting approaches

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Revista iberoamericana de contabilidad de gestión, 1, (2003), pp. 13-38
To cite or link this document: Amat, Oriol Blake, John Oliveras, Ester
dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa 1999-10-01
dc.identifier.citation Revista iberoamericana de contabilidad de gestión, 1, (2003), pp. 13-38
dc.description.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.
dc.language.iso eng
dc.relation.ispartofseries Economics and Business Working Papers Series; 415
dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
dc.title Variations in national management accounting approaches
dc.type info:eu-repo/semantics/workingPaper 2016-06-04T02:50:28Z
dc.subject.keyword Finance and Accounting
dc.subject.keyword national management accounting
dc.subject.keyword europe
dc.subject.keyword latin america
dc.rights.accessRights info:eu-repo/semantics/openAccess

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