Purpose This study aims to compare styles of management accounting (MA), i.e. the way in which MA influences corporate decision-making, in German and Spanish companies. The study illustrates relevant differences by comparing the role of management accountants in decision-making processes and...

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...