Jurnal Internasional Ekonomi

Comparative Analysis of Strategic Management Accounting

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We analyze the handling of strategic management accounting in the 20 general
management accounting textbooks that are perceived as most important in Germanand
in English-speaking countries. Our analysis shows that strategic management
accounting is not integrated into textbooks within a coherent, consistent framework.
However, the survey also shows that these textbooks often use several strategic
management accounting “subconcepts” which form a set of core concepts of strategic
management accounting across the language areas. We identify these core concepts
and elaborate on striking differences between the coverage of certain concepts in
the German- and English-speaking worlds. In general, the German term “controlling”
implies a more strategic emphasis than does its American counterpart, “management
accounting”.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

EJ2.2

Penerbit

: .,

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

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Klasifikasi

EJ2.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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