Original title: Comparison of Management Accounting and Controlling Practice in the People’s Republic of China and Germany
Translated title: Comparison of the Management Accounting and Controlling Practices in the People’s Republic of China and Germany
Authors: Häuser, Florian ; Wagner, Jaroslav (advisor) ; Král, Bohumil (referee)
Document type: Master’s theses
Year: 2017
Language: eng
Publisher: Vysoká škola ekonomická v Praze
Abstract: [eng] [cze]
This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually. This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually.
Keywords: China; Comparative management accounting; Conceptual comparison; Cultural influence; Economical influence; Educational influence; Germany; China; Comparative management accounting; Conceptual comparison; Cultural influence; Economical influence; Educational influence; Germany

Institution: University of Economics, Prague (web)
Document availability information: Available in the digital repository of the University of Economics, Prague.
Original record: http://www.vse.cz/vskp/eid/70768

Permalink: http://www.nusl.cz/ntk/nusl-359272


The record appears in these collections:
Universities and colleges > Public universities > University of Economics, Prague
Academic theses (ETDs) > Master’s theses