Institutional drivers of conformity – Evidence for management accounting from Brazil and Germany

Michael Brandau, Christoph Endenich, Rouven Trapp and Andreas Hoffjan

International Business Review, 2013, vol. 22, issue 2, 466-479

Abstract: 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. Our data suggest that management accounting structures and practices in both countries are converging towards international standards under the pressure of coercive, mimetic and normative isomorphism. Although firms generally tend to adopt Anglo-American practices, we also find that German management accounting concepts have a strong influence in Brazil. In addition to elaborating on the imitation of international best practices and standardised information systems, we show the pressures created by the adoption of the International Financial Reporting Standards and the pursuit of legitimacy via adherence to social expectations.

Keywords: Brazil; Comparative management accounting; Convergence; Institutional theory; Germany; Isomorphism (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (5)

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Working Paper: Institutional Drivers of Conformity - Evidence for Management Accounting from Brazil and Germany (2013)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:iburev:v:22:y:2013:i:2:p:466-479

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DOI: 10.1016/j.ibusrev.2012.07.001

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