Comparing U.S. and German Cost Accounting Methods

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During our in-depth study of German and U.S. costing systems, we found that German com-panies emphasize management accounting more, and U.S. companies place their accounting emphasis on financialreporting. In addition, more German companies than U.S. companies are satisfied with their costing systems
Original languageEnglish
JournalManagement Accounting Quarterly
Volume8
Issue number3
Pages (from-to)1-9
Number of pages9
ISSN1528-5359
Publication statusPublished - 2007