The globalisation of a profession: comparative management accounting in emerging and developed countries
by Michael Brandau; Andreas Hoffjan; Andreas Wömpener
European J. of International Management (EJIM), Vol. 8, No. 1, 2014

Abstract: We analyse and compare management accounting practices in a matched sample of firms in Brazil and Germany and contribute to the existing literature in three ways: first, we build on the established frameworks of contingency theory and institutional isomorphism; second, we introduce a novel embedded multiple case study design with qualitative and quantitative elements of content analysis into comparative management accounting research; third, we contribute to the understanding of the management accounting role in different national settings, with a focus on Latin America, on which the literature is scarce. Surprisingly, we find similar practices in both countries, but we also identify differences related to national culture, the economic situation, the information used and the embedding of strategic aspects in management accounting. Furthermore, we show that differences between industries surpass cross-country heterogeneity and we present institutional isomorphism as a suitable theoretical framework to explain our findings against the backdrop of globalisation.

Online publication date: Tue, 14-Oct-2014

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the European J. of International Management (EJIM):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com