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




Seppo Ikäheimo, Jani Taipaleenmäki

PublisherSchäffer-Poeschel

2010

Betriebswirtschaft -Stuttgart-

DBW

70

4

349

368

http://dbwnet.de/?mod=docDetail&docID=2483_12



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 2024-26-11 at 22:34