Variations in national management accounting approaches

Oriol Amat (), John Blake and Ester Oliveras ()

Economics Working Papers from Department of Economics and Business, Universitat Pompeu Fabra

Abstract: During the 1990's studies of management accounting practices in Europe and in Latin America have given us data on 23 countries. In this paper we use this data to identify five distinct aspects of national management accounting culture being: 1. The influence of regulations on official recommendations; 2. The source of management accountants; 3. Influence from one country to another; 4. Variations in use of specific techniques; 5. Variations in the objectives of the management accounting system. We then identify seven significant implications of the manager operating in the multinational environment.

Keywords: National management accounting; Europe; Latin America (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 1999-10
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Persistent link: https://EconPapers.repec.org/RePEc:upf:upfgen:415

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