search query: @author Shields, M. / total: 8
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| Author: | Shields, M. |
| Title: | Management accounting practices in Europe: a perspective from the States |
| Journal: | Management Accounting Research
1998 : DEC, VOL. 9:4, p. 501-513 |
| Index terms: | EUROPE USA MANAGEMENT ACCOUNTING |
| Language: | eng |
| Abstract: | The author provides a perspective from the States on four questions primarily based on information in Management Accounting: European Perspectives edited by Al Bhimani (1996). First, seven factors are identified as having shaped management accounting practices in European nations -- academics, education, government, professional associations, consultants, technology, and the inter-nation transfer of information. Second, evidence supports the view that, across European nations, more changes are occurring in management accounting practice terminology and techniques than in the purposes and styles of using management accounting techniques. |
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