a) The Spanish Association for Accounting and Business Administration, (Asociacion Española de Contabilidad y Administracion de Empresas - AECA), founded in 1979. This voluntary association of those with an interest in accounting has some 4,000 individual, and 500 corporate, members. Since 1989, the Management Accounting Principles Committee of AECA has issued recommendations on management accounting. A survey conducted by a research team from the University of Valencia found 88% of management accountants making some use of these recommendations (Montesinos 1994).
b) In Argentina the Ministry for the Economy has commissioned the Instituto Argentino de Profesores Universitarios de Costes (IAPUCO) - the Argentine Institute of University Teachers of Costing - to provide a recommendation on best practice in cost accounting.
3. Engineers may become involved in management accounting issues. In France there is a tradition of engineers occupying leadership positions in business; some 50% of chief executive officers of French companies are engineers by training. Alongside the detailed costing provisions in the accounting tradition of the accounting plan there has emerged, under the influence of engineers, the concept of the ‘Tableau de Bord’, literally an instrument panel, presenting key physical and financial indicators.
4. Universities and consulting firms can be important channels for the circulation of management accounting ideas. Thus in Belgium: “Dissemination of information on new trends in management accounting has taken place mainly through universities, business schools, and consulting firms”. (Bhimani 1996, p. 2).
5. Other country´s influence本文来自优'文~论^文·网原文请找腾讯3249'114
For eight of the eleven countries covered by Bhimani, together with Portugal as covered by Lizcano, there is some report of foreign influence on national accounting practice. This is summarised in table 1. A number of points emerge from this analysis:
1. A pattern of regional links, within Scandinavia and from the Netherlands to Belgium, appears.
2. The two most influential counties appear to be Germany, mainly in the first half of the 20th century, and the USA, mainly in the second half of the 20th century.
3. The English language influence appears to come mainly from the USA rather than the UK, despite the UK’s proximity and European Union membership. However,
Spain may be a leader in making a change:
“Over the past few years, British researchers have made an impact on management accounting in Spain. This has also been the case at the teaching level (especially Colin Drury’s textbooks)” (Bhimani 1996, p. 189).
Of particular interest are the three countries where no particular foreign influence is mentioned. For two of these the reason may well be the strength of the domestic accounting tradition, being Germany and the UK. For Greece, by contrast, the lack of foreign influence seems attributable to a basic lack of interest, until recently, in management accounting.
6.Objectives of Management Accounting
仓库管理系统英文文献及翻译Enthoven (1982) argues:
“The exploration and layout of an (international) management accounting conceptual framework require urgent attention by academicians ........ This framework is to be based on society’s changing objectives or aims. The objectives underlying the framework may well diverge - by country - as to primary and secondary objectives” (p. 73).
In both Bhimani and Lizcano, we find that contributors do not explicitly consider what the objectives of a management accounting system is in their country. However, a comparison of national management accounting cultures highlights variations in objectives. We consider these under seven headings:本文来自优'文~论^文·网原文请找腾讯3249,114
1. Compliance. As we have seen above, some countries have explicit national cost accounting regulations or requirements. Compliance with tax rules or price controls can also have an impact on management accounting.
a) In Finland tax law requires stock valuation to be on a variable costing basis. This has been influential in promoting variable costing in the management accounts.
库存管理论文合理化建设+参考文献+文献综述b) In Italy a national propensity for tax evasion has given rise to a distrust, particularly in small firms, for keeping costing records which the authorities might use to identify concealed profits:
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