Bring on German Cost Accounting - German companies have been more successful than American firms in implementing management accounting principles in operations. On the other hand, U.S. financial accounting enhances "scorekeeping," but not operations. Management accountants must try again to implement sound management accounting practices developed here as well as positive practices from abroad ...
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|Authors:||Sharman, Paul A.|
Strategic finance : leadership strategies in accountants and financial professionals. - Montvale, NJ : Institute of Management Accountants, ISSN 0025-1690, ZDB-ID 14706659. - Vol. 85.2003, 6, p. 30-38
Sharman, Paul A., (1997)
Lessons from German Cost Accounting - Management accounting practices in German-speaking countries are more highly developed than in U.S. companies, which tend to emphasize financial accounting and regulatory reporting. Working inside organizations to provide fiduciary controls, proper governance, and business planning, however, is the biggest and most important job of all. By combining the German ...
Sharman, Paul A., (2004)
The Case for Management Accounting - Management accounting is caught up in the meat grinder of financial reporting, a situation underscored by the passage of the Sarbanes-Oxley Act. The paradox is that management accountants have more tools at their disposal then ever before. What they need now is a disciplined and prescriptive methodology to bring back accountability to operational managers ...
Sharman, Paul A., (2003)
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