A1 Journal article – refereed
The Divergence and Convergence Of Financial Accounting and Management Accounting – Historical and International Perspectives from the U.S., Germany, and Finland




List of Authors: Seppo Ikäheimo, Jani Taipaleenmäki
Publisher: Schäffer-Poeschel
Publication year: 2010
Journal: Betriebswirtschaft -Stuttgart-
Journal acronym: DBW
Volume number: 70
Issue number: 4

Abstract

The long-term development of financial (FA) and management accounting (MA) and their relationship in the U.S., Germany and Finland are analyzed in this paper through the framework of institutional theory. The findings indicate that the U.S. and Germany have developed independently unlike Finland, but during the digital era there seems to be a strong global trend of convergence of FA and MA.


Keywords: convergence, divergence, financial accounting, management accounting, industrial eras


Last updated on 2019-21-08 at 22:23