Getting down to specifics on RCA [Resource Consumption Accounting]
Research output: Journal contributions › Journal articles › Research › peer-review
Authors
German firms are far more satisfied with their costing systems than U.S. companies are, according to a survey of 148 German and 130 U.S. companies. U.S. companies that use German cost accounting, Resource Consumption Accounting (RCA), need to implement these practices more deeply, supported by a stronger commitment to management accounting information by U.S. executives, in order to get the full benefits.
| Original language | English |
|---|---|
| Journal | Strategic Finance |
| Volume | 88 |
| Issue number | 12 |
| Pages (from-to) | 50-55 |
| Number of pages | 6 |
| ISSN | 0025-1690 |
| Publication status | Published - 06.2007 |
- Management studies