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

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

Tekijät: Seppo Ikäheimo, Jani Taipaleenmäki

Kustantaja: Schäffer-Poeschel

Julkaisuvuosi: 2010

Journal: Betriebswirtschaft -Stuttgart-

Lehden akronyymi: DBW

Vuosikerta: 70

Numero: 4

Aloitussivu: 349

Lopetussivu: 368

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

Tiivistelmä

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