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Tekijä: | Noerreklit, H. Schoenfeld, H-M. W. |
Otsikko: | Controlling multinational companies: an attempt to analyze some unresolved issues |
Lehti: | International Journal of Accounting
2000 : VOL. 35:3, p. 415-430 |
Asiasana: | CULTURE MANAGEMENT ACCOUNTING MULTINATIONAL COMPANIES |
Kieli: | eng |
Tiivistelmä: | Controlling multinationals with managerial accounting often is inefficient due to lack of understanding. Language, external variables, and headquarters decisions create distortions, which prevent comparison with domestic data and require subsidiary accounting systems. Furthermore, background and national cultural value systems let individuals perceive and react non-uniformly to similar issues. |
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