This book compares and contrasts the traditions and dominant management accounting practices and procedures in eleven European countries. Each chapter describes the evolution of dominant practices in the respective countries, drawing on empirical research, case studies and academic teaching and writing. In particular the chapters look at current approaches to cost management and capital budgeting.
ForewordAnthony Hopwood List of Contributors List of Figures List of Tables IntroductionAlnoor Bhimani 1. Management Accounting Changes: The Belgian Experience,Werner Bruggeman, Regine Slagmulder, and Dominique Waeytens 3. Drivers of Management Accounting in Finland,Kalervo Virtanen, Teemu Malmi, Juhani Vaivio, and Eero Kasanen 4. Management Accounting Practice in France,Michel Lebas 5. Management Accounting: A German Perspective,Gerhard Scherrer 6. A Survey of Management Accounting Practice in Greek Firms,Apostolos Ballasand George Venieris 7. A Survey of Management Accounting in Italy: Evolution within Tradition,Maria Bergamin Barbato, Paolo Collini, and Alberto Quagli 8. Managing Costs in the Netherlands: Past Theory and Current Practice,Tom L.C.M. Groot 9. Management Accounting in Spain: Trends in Thought and Practice,Angel Saez-Torrecilla, Antonio Fernandez-Fernandez, Joaquin Texeira-Quiros, and Mercedes Vaquera-Mosquero 10. Cost Management in Sweden: From Modern to Post-Modern,Urban Ask, Christian Ax, and Sten J?nsson 11. Management Accounting in the United Kingdom: Reflections on Research, Practice, and the Profession,Alnoor Bhimani Index