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The Effects of National Affiliation and Organizational Culture on Cost Accounting Practices in U.S. and German-speaking Firms
Kip R. Krumwiede,
Boise State University
Augustin Suessmair, University of Lueneburg
ABSTRACT. The benefits of German cost accounting methods have been the subject of several articles in U.S. practitioner journals in recent years. Prior research suggests that German and U.S. firms tend to have very different national cultures. This study uses a questionnaire to collect data from 149 German firms and 131 U.S. firms and finds that both national affiliation and organizational culture play a part in the preferences for advanced cost accounting practices (ACAP). Also, national affiliation, number of ACAP, and certain organizational variables all help explain the perceived overall value of the cost accounting system. This study introduces scales to measure organizational characteristics relating to focus on management accounting, long-term focus, and need for precision, plus a series of 13 specific ACAP. It is also the first study to empirically compare German and U.S. firms head to head on cultural and contextual characteristics relating to ACAP.
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