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 ...
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|Authors:||Sharman, Paul A.; Vikas, Kurt|
Strategic finance : leadership strategies in accountants and financial professionals. - Montvale, NJ : Institute of Management Accountants, ISSN 0025-1690, ZDB-ID 14706659. - Vol. 86.2004, 6, p. 28-35
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 ...
Sharman, Paul A., (2003)
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