Management accounting practices in Europe: A perspective from the States

  • Shields M
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Abstract

I provide a perspective from the States on four questions primarily based on information in Management Accounting: European Perspectives edited by Al Bhimani (1996). First, seven factors are identified as having shaped management accounting practices in European nations - academics, education, government, professional associations, consultants, technology, and the inter-nation transfer of information. Second, evidence supports the view that, across European nations, more changes are occurring in management accounting practice terminology and techniques than in the purposes and styles of using management accounting techniques. Third, evidence indicates that there is convergence across European nations in management accounting practices, especially in terminology and techniques, but less convergence in the purposes and styles of using techniques. Fourth, management accounting practices in European nations, particularly terminology and techniques, is converging on a global management accounting practice model. I propose that management accounting practices - particularly terminology and techniques - is converging across nations (at least for those firms that are affected by the global economy) and diverging across industries both within and between nations. © 1998 Academic Press.

Author-supplied keywords

  • Convergence
  • Globalism
  • Management accounting
  • Management accounting in European nations

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