Comparative Analysis of Strategic Management Accounting in German and English Language General Management Accounting Textbooks


Schmalenbach Business Review

juillet 2006, vol. 58, n°3, pp.234-258

Départements : Comptabilité et Contrôle de Gestion

We analyze the handling of strategic management accounting in the 20 general management accounting textbooks that are perceived as most important in German- and in English-speaking countries. our analysis shows that strategic management accounting is not integrated into textbooks within a coherent, consistent framework. However, the survey also shows that these textbooks often use several strategic management accounting "subconcepts" which form a set of core concepts of strategic management accounting across the language areas. We identify these core concepts and elaborate on striking differences between the coverage of certain concepts in the German- and English-speaking worlds. In general, the German term "controlling" implies a more strategic emphasis than does its American counterpart, "management accounting"