The Development of Managerial Accounting in Germany: A Historical Analysis

Coenenberg, Adolf G.; Schoenfeld, Hanns Martin W.

doi:10.2308/0148-4184.17.2.95

Cited by 14 publications

(9 citation statements)

References 2 publications

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“…8 There is, however, a slightly more interactive pattern in the Austrian narratives in that the position of the controlled person is not clearly detached from the control situation even though there is no communication. 9 In this context it is interesting to note that German cost accounting is historically bound to the production process, with an emphasis on accuracy, planning and rule-based action (Coenenberg and Schoenfeld, 1990). It is less focused on management accounting as information for decision-making as is the case in the UK.…”

Section: Notesmentioning

confidence: 98%

Exploring notions of control across cultures: a narrative approach

Scheytt

Soin

Metz

2003

European Accounting Review

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It can be argued that the concept of control is one of the most important and yet complex notions of management accounting theory and practice. Despite its importance, it is not fully understood in terms of its significance in an international context. Using an interpretive approach and against the background of structuration theory, this paper explores and identifies differences in notions of control across European cultures. The empirical research is based on samples of narratives of personal experiences taken from respondents in four European countries: Austria, France, Germany and the United Kingdom. The results indicate that control is influenced by, and deeply embedded in, the cultural context of the respective countries. This has implications for the transfer of management accounting and control knowledge across different European countries and suggests that one has to be aware of the existence, meaning and significance of the differences and characteristics of the regional culture. In an era of internationalization and standardization, this paper responds to calls (Hopwood, 1999) for research, which emphasizes the importance of attempts to understand how the practices of management accounting and control are differentiated in relation to regional cultures.

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Section: Notesmentioning

confidence: 98%

Exploring notions of control across cultures: a narrative approach

Scheytt

Soin

Metz

2003

European Accounting Review

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“…While direct costing has been influential in the development of GPK, it has been argued that they are nevertheless different. In the view of scholars in Germanspeaking countries, American cost accounting systems do not sufficiently differentiate between external and internal accounting and thus do not consider imputed costs and revenues (Weber, 1970;Weber, 1968;Boons et al, 1992;Coenenberg and Schoenfeld, 1990). Furthermore, they lack properly developed cost centre accounting, meaning that direct costing did not allow for differentiated cost control at cost-centre and cost-object level (Plaut, 1985).…”

Section: Conceptual Background 21 German Cost Accounting Traditionmentioning

confidence: 99%

Persistent but adaptable – the path dependent development of German cost accounting

Weber

Wiegmann

2021

JAOC

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Purpose This paper aims to investigate how and why German cost accounting prevails and develops in German multinational organisations despite the various indications in the literature that it will converge towards an anglophone system over time. To analyse this, the authors draw on the ideas of professional practices (Jarzabkowski et al., 2016) and their path dependency (Schreyögg and Sydow, 2011) as a method theory. Design/methodology/approach The authors deploy an exploratory method using multiple case studies to determine similarities and differences between organisations concerning how cost accounting practices developed over time. They conducted interviews with cost accountants, group controllers and managers of German multinational organisations as well as experts from higher education institutions and consultancies. Findings This paper shows the path-dependent development of German cost accounting. It identifies self-reinforcing learning and complementary effects that seem to make it inefficient for organisations to deviate from the learned path as well as economic and normative pressures that affect the design of cost accounting systems. Originality/value By considering German cost accounting a path-dependent professional practice, this paper illustrates how and why the core of German cost accounting prevails, although organisations make adjustments within the existing structures to respond to the pressures they face. This paper hereby highlights the role of cost accountants in defining (and consequently bringing about or preventing changes to) the design of cost accounting systems.

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“…They contain substantial details and give technical advice on how to handle specific procedures, but none systematizes the material nor attempts to critically evaluate the procedures found in various businesses. It was not until the beginning of the twentieth century (in 1905) that the first major systematic analysis of cost determination in manufacturing enterprises was carried out in Germany by F. Leitner, in Selbstkostenrechnung industrieller Betriebe (Coenenberg and Schoenfeld, 1990: 96–97). At the end of the nineteenth century (in 1899), E. Schmalenbach published work on bookkeeping and calculation in manufacturing.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Factory accounting in the nineteenth century and at the beginning of the twentieth century “consisted of determining how much was spent on the merchandise or product and how much had to be sold to make a profit” (Coenenberg and Schoenfeld, 1990: 96). Boyns et al (1997) and Boyns and Edwards (2013) use the phrase “industrial accounting” to describe the practice of cost calculation within an accounting system based on double-entry bookkeeping (DEB), developed by industrial enterprises for managerial purposes.…”

Section: Introductionmentioning

confidence: 99%

“…The term “factory accounting” used in this article is the counterpart of the German term Fabrickbuchhaltung and the Polish terms rachunkowość fabryczna or buchalterja fabryczna . 1 The first of these terms was introduced in German settings in the late eighteenth century (Coenenberg and Schoenfeld, 1990: 96). The Polish terms for factory accounting were used in accounting manuals in the nineteenth century to distinguish the recording of events and cost product calculation in manufacturing enterprises from merchant accounting ( rachunkowość kupiecka ), which was typical of commercial firms.…”

Section: Introductionmentioning

confidence: 99%

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An examination of nineteenth-century Polish handbooks on factory accounting

Szychta

2019

Accounting History

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This study analyses factory accounting textbooks written by Polish authors in the nineteenth century. Although at that time Poland was divided and annexed by three countries (Russia, Prussia, and Austria) and the development of industry took place under foreign rule, commercial education continued, and accounting textbooks were published in Polish despite the restrictions imposed by the partitioning powers. Based on an overview of the content of 13 handbooks, the article answers several research questions. They relate to, among others, the authors and where these works were published and to the methods of record-keeping and cost calculation recommended by these authors for nineteenth-century manufacturing enterprises. The article presents the handbooks as a manifestation of the “organic work” of their authors in the socio-economic context of a country without its own state. It contributes to the current literature on resistance to an empire through accounting.

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The Development of Managerial Accounting in Germany: A Historical Analysis

Cited by 14 publications

References 2 publications

Exploring notions of control across cultures: a narrative approach

Exploring notions of control across cultures: a narrative approach

Persistent but adaptable – the path dependent development of German cost accounting

An examination of nineteenth-century Polish handbooks on factory accounting

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