Hoffjan, Andreas; Winn, Markus; Nevries, Pascal - Dortmund / Universität / Lehrstuhl für Controlling … - 2007
By analyzing French and German management accounting practices, this paper intendsto contribute to the field of … comparative management accounting. Based on a contingencyapproach, similarities and differences between management accounting … educationalsystem. Through a very selective system in France, management elites are identified atan early stage and subsequently …