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Cost Accounting in German Multinational Companies: An Empirical Analysis, Alexander Schulz


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Автор: Alexander Schulz
Название:  Cost Accounting in German Multinational Companies: An Empirical Analysis
ISBN: 9783631765562
Издательство: Peter Lang
Классификация:

ISBN-10: 3631765568
Обложка/Формат: Hardback
Страницы: 282
Вес: 0.47 кг.
Дата издания: 2018-09-26
Серия: Muensteraner schriften zur internationalen unternehmensrechnung
Язык: English
Издание: New ed
Размер: 210 x 148 x 19
Читательская аудитория: Professional & vocational
Основная тема: Accounting, BUSINESS & ECONOMICS / Leadership
Подзаголовок: An empirical analysis
Ссылка на Издательство: Link
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Поставляется из: Англии
Описание:

Cost accounting traditions differ across countries, especially between Germany and the US/UK. Consequently, multinational companies often face cross-national differences in the design of their subunits’ cost accounting systems. To improve comparability and facilitate control, multinational companies seek to globally align these systems. In this respect, they have to balance the needs of the headquarters and the subunits. By the means of a mixed-method approach, this study analyses the design of cost accounting systems from both perspectives. It finds empirical evidence for cross-case and cross-country differences in the complexity and standardization of cost accounting systems in subunits of German multinational companies and identifies important determinants and success factors. The findings have implications for researchers and practitioners in the field of management accounting.


Дополнительное описание:

Cost accounting – Standardization – Complexity – Multinational companies





Cost-Benefit Analysis

Автор: Boardman Anthony E.
Название: Cost-Benefit Analysis
ISBN: 1108401295 ISBN-13(EAN): 9781108401296
Издательство: Cambridge Academ
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Цена: 8394.00 р.
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Описание: The fifth edition of this classic textbook provides a comprehensive and authoritative overview of cost-benefit analysis. It has been reorganized to aid in student and practitioner learning. The text is aimed at graduate students, advanced undergraduates and practitioners.

Multinational Enterprise and Economic Analysis

Автор: Richard E. Caves
Название: Multinational Enterprise and Economic Analysis
ISBN: 052167753X ISBN-13(EAN): 9780521677530
Издательство: Cambridge Academ
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Цена: 6018.00 р.
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Описание: The third edition incorporates the many additions to our knowledge of multinationals accumulated in research appearing in the past decade. It shows how economic analysis can explain multinationals` activity patterns and how economics can shed conceptual light on problems of business policies and managerial decisions arising in practice.

Cost Accounting

Автор: W.Armand Layne; Colin Rickwood
Название: Cost Accounting
ISBN: 0333360702 ISBN-13(EAN): 9780333360705
Издательство: Springer
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Цена: 2794.00 р.
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How the East Was Won

Автор: Lewis
Название: How the East Was Won
ISBN: 1403902674 ISBN-13(EAN): 9781403902672
Издательство: Springer
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Цена: 16769.00 р.
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Описание: Despite widespread criticism of multinational companies, they have made an unparalleled contribution to the development of Eastern Europe over the last 15 years.

Multinational Companies from Japan

Автор: Fitzgerald, Robert
Название: Multinational Companies from Japan
ISBN: 113894632X ISBN-13(EAN): 9781138946323
Издательство: Taylor&Francis
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Цена: 22202.00 р.
Наличие на складе: Нет в наличии.

Cost-Benefit Analysis: Concepts and Practice

Автор: Anthony E. Boardman, David H. Greenberg, Aidan R. Vining, David L. Weimer
Название: Cost-Benefit Analysis: Concepts and Practice
ISBN: 1108415997 ISBN-13(EAN): 9781108415996
Издательство: Cambridge Academ
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Цена: 19008.00 р.
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Описание: The fifth edition of this classic textbook provides a comprehensive and authoritative overview of cost-benefit analysis. It has been reorganized to aid in student and practitioner learning. The text is aimed at graduate students, advanced undergraduates and practitioners.

Employee Representation in Multinational Companies: The Articulation of Interests in Multilevel Action Fields

Автор: Haipeter Thomas, Hertwig Markus, Rosenbohm Sophie
Название: Employee Representation in Multinational Companies: The Articulation of Interests in Multilevel Action Fields
ISBN: 3319975587 ISBN-13(EAN): 9783319975580
Издательство: Springer
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Цена: 13974.00 р.
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Описание:

Investigating the issue of employee representation in multinational companies (MNCs), this book sets out to systematically conceptualise the modes of articulation between different action fields. While previous studies have focused on forms of employee representation that have emerged throughout recent decades, rather little is known about the interaction and coordination of representational bodies and actors, such as trade unions and European or World Works Councils. Given the growing importance of transnational restructuring in MNCs, understanding the conditions under which employees are able to participate in company decision-making is a crucial issue. Based on empirical case studies and interviews with employee representatives from ten countries across Europe, the authors investigate the role of representational bodies in periods of company restructuring. Proposing a shift in perspectives in research on transnational labour relations and bringing new insights into structures and practices of employee representation in MNCs, this book will be a valuable read for both scholars and practitioners.
Corporate Governance System of Japanese Multinational Companies: A Quantitative Evaluation

Автор: Dipak Basu, Victoria Miroshnik
Название: Corporate Governance System of Japanese Multinational Companies: A Quantitative Evaluation
ISBN: 981327607X ISBN-13(EAN): 9789813276079
Издательство: World Scientific Publishing
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Цена: 10296.00 р.
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Описание:

The purpose of this book is to study an unexplored area of corporate governance. The authors examine whether the corporate governance system can be affected by organizational culture, leader culture, and the operations management system in general. In addition, they study how a specific corporate governance system can affect the organizational culture and operations management system and create a different type of leader culture. This is an in-depth study of Japanese multinational companies and a comparison of their corporate governance system at home (in Japan) and in host countries like Britain, India, and Thailand.

The authors conducted a series of in-depth interviews with the senior executives of major Japanese multinational companies to construct quantitative models for Japan, Thailand and India, and to analyze the aforementioned propositions.

Initiatives by Subsidiaries of Multinational Corporations

Автор: Lars R. Dzedek
Название: Initiatives by Subsidiaries of Multinational Corporations
ISBN: 3658209496 ISBN-13(EAN): 9783658209490
Издательство: Springer
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Цена: 12996.00 р.
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Описание:

In the field of international business, it is increasingly recognized that Multinational Corporations (MNCs) can no longer rely on headquarters as the single source of competitive advantage. Therefore, growing interest centers on decentralized entrepreneurial initiatives that originate in their network of foreign subsidiaries. Based on an extensive review of literature, Lars R. Dzedek develops a comprehensive framework to help explain how the setting in which a foreign subsidiary operates impacts its entrepreneurial initiatives and outcomes. The author conducts an empirical investigation in 14 foreign units of two large MNCs and offers detailed case studies with rich insights into entrepreneurial subsidiary activities.

British Cost Accounting 1887-1952 (RLE Accounting)

Автор: Boyns, Trevor
Название: British Cost Accounting 1887-1952 (RLE Accounting)
ISBN: 0415856450 ISBN-13(EAN): 9780415856454
Издательство: Taylor&Francis
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Цена: 29093.00 р.
Наличие на складе: Нет в наличии.

Multinational Corporation Subsidiaries in China: An Empirical Study of Growth and Development Strategy

Автор: Zhao Jinghua, Wang Jifu, Hudson Tim
Название: Multinational Corporation Subsidiaries in China: An Empirical Study of Growth and Development Strategy
ISBN: 0081016840 ISBN-13(EAN): 9780081016848
Издательство: Elsevier Science
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Цена: 13896.00 р.
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Описание: This comprehensive study examines the global strategies of multinational corporations (MNCs), the strategic evolution and the categories of their subsidiaries in China based on 150 MNCs. It is the first large-scale project of this nature to be conducted. The research has significant bearing on strategic planning for firms that have set up, are setting up or are planning to establish subsidiaries in China, and the firms that try to compete in the global marketplace. The findings are significant for the West, owing to the current economic crisis and the need to determine if subsidiary expansion strategies will help Western firms achieve the portfolio effects in operations and avoid the harmful impact of macro events such as the existing global financial crisis. Additional empirical findings, analysis, discussions, and suggestions for future studies are also presented.

The Use of Sustainability Information: Empirical Evidence from Multinational Corporations

Автор: Daniel Gayk
Название: The Use of Sustainability Information: Empirical Evidence from Multinational Corporations
ISBN: 3631863721 ISBN-13(EAN): 9783631863725
Издательство: Peter Lang
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Цена: 10334.00 р.
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Описание:

Sustainability management is a prime topic for multinational corporations. Achieving ambitious sustainability goals, however, is affected by how employees use sustainability information within their decision-making. Little is yet known about the use of sustainability information at multinational corporations. This study therefore empirically addresses this gap and elaborates the main influencing factors of sustainability information use. The findings have important implications for researchers and practitioners such as top executives, sustainability managers and management accountants at multinational corporations.


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