Purpose – The purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these changes, a particular emphasis is put on budgeting processes and the role of management accountants....

Purpose – The purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these changes, a particular emphasis is put on budgeting processes and the role of management accountants....

This paper contributes to the discussion of international convergence in management accounting, which has included only limited empirical data. Building on institutional theory, we have analysed cross-sectional field study data from a unique set of manufacturing companies in Brazil and Germany....

We analyze the handling of strategic management accounting in the 20 general management accounting textbooks that are perceived as most important in German- and in English-speaking countries. Our analysis shows that strategic management accounting is not integrated into textbooks within a...