This essay gives an overview of the special features of funding foreign subsidiaries. The central issue discussed is the possibility of funding by equity capital borrowed capital in the form of loans and trade accounts payable. Various envirenmental settings are introduced which lead to...

This essay gives an overview of the special features of funding foreign subsidiaries. The central issue discussed ist the possibility of funding by equity capital or borrowed capital in the form of loans an trade accounts payable.

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 practices inFrance and Germany are analysed.The biggest...

This essay gives an overview of the special features of funding foreign subsidiaries. The central issue discussed is the possibility of funding by equity capital or borrowed capital in the form of loans and trade accounds payable. Various environmental settings are introduced which lead to...

Purpose: This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community....

Purpose – The purpose of this study is to explore if and how companies strive for a harmonization of management accounting systems in their international business units to support company-wide consistent strategy implementation and to analyze the underlying drivers and pitfalls. Our paper is...