Management accounting developments in German-speaking countries: an overview and editorial reflections

Albrecht Becker, Burkhard Pedell and Dieter Pfaff

Journal of Accounting & Organizational Change, 2021, vol. 17, issue 4, 457-470

Abstract: Purpose - This study aims to present a brief overview of developments in management accounting research and practice in German-speaking countries, locate the contributions of this special issue in historical trajectories and provide an outlook of expected future developments in this area. Design/methodology/approach - This study reviews the literature and draws a critically reflective approach. Findings - A century after Schmalenbach, Germanic management and cost accounting have significantly changed, even though the roots of the cost accounting tradition of the late 19th and early 20th centuries are still visible in practice and teaching, which is true for both organisational practice and research. In both cases, an encroachment of the global on the local can be seen but, paradoxically, as Hopwood (1999) noted, the seemingly globally standardised accounting systems allow for local idiosyncrasies to specifically stand out. The anchoring of management accounting in financial accounting, the country-specific ownership and financing models, the importance of capital and labour markets (e.g. strong codetermination) for companies, regulations on corporate governance and the determination of the tax base are examples of institutions that can shape the behaviour of management and, thus, also idiosyncrasies of management accounting in a country. Originality/value - The contributions of this special issue provide insight into developments in management accounting research and practice in German-speaking countries and, thus, enhance our understanding of the different historical trajectories and traditions in management accounting. The papers by Weber and Wiegmann and by Gischet al.demonstrate how specific idiosyncratic practices and understandings of management accounting in German-speaking countries mediate global influences on management accounting in private- and public-sector organisations. The papers by Endenichet al.and by Kreilkampet al.show that the influence of international developments in management accounting research has become stronger in German-speaking management accounting academia.

Keywords: Management accounting; Cost accounting; German-speaking countries; Global and local (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-03-2021-0046

DOI: 10.1108/JAOC-03-2021-0046

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