Management accounting in global European corporations: Anglophone and continental viewpoints

@inproceedings{Sheridan1995ManagementAI,
  title={Management accounting in global European corporations: Anglophone and continental viewpoints},
  author={Tom Sheridan},
  year={1995}
}
Abstract The Anglophone financial culture is stock market and shareholder driven. The continental culture, particularly the German, is more stockholder driven. U.K. auditors have high status, while continental auditors are more specifically concerned with statutory accounts and tax, and the control function is regarded as the more important. Management accountancy is a term hardly known on the continent where controllership is regarded as part of management (particularly planning) and not part… CONTINUE READING

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