The dimensions of, and factors giving rise to, variations in national management accounting approaches

John Blake (formerly Professor in the Department of International Business and Accounting, University of Central Lancashire, Preston, UK)
Pilar Soldevila (Lecturer at the Pompeu Fabra University, Ramon Trias Fargas 25‐27, Barcelona, Spain)
Philip Wraith (formerly Senior Lecturer in the Department of International Business and Accounting, University of Central Lancashire, Preston, UK)

European Business Review

ISSN: 0955-534X

Publication date: 1 June 2003

Abstract

During the 1990s studies of management accounting practices in Europe and in Latin America have given us data on 23 countries. In this paper we use these data to identify five distinct aspects of national management accounting culture: the influence of regulations on official recommendations; the source of management accountants; influence from one country to another; variations in use of specific techniques; and variations in the objectives of the management accounting system. We then identify nine factors which account for national variations in the management accounting environment, being: taxation, price controls, protection and competition, academics, ownership of the firm, bonus schemes, inflation, the extent of manipulation, and ideology.

Keywords

Citation

Blake, J., Soldevila, P. and Wraith, P. (2003), "The dimensions of, and factors giving rise to, variations in national management accounting approaches", European Business Review, Vol. 15 No. 3, pp. 181-188. https://doi.org/10.1108/09555340310474686

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Publisher

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MCB UP Ltd

Copyright © 2003, MCB UP Limited

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