It examined the management accounting systems of three companies and their relationship with the companies’ competitive strategies, organisational structures, computerised information systems and external reporting.
The research highlighted some key differences between German controlling and UK management accountancy practice.
The profession has developed differently in Germany, with quite different education and training for controllers, and an absence of a professional body equivalent to CIMA, The Chartered Institute of Management Accountants®.
As a result, there is some variation in the use of techniques and terminology. Some examples were identified in the research.