Comparison of the Management Accounting and Controlling Practices in the People’s Republic of China and Germany

Název práce: Comparison of Management Accounting and Controlling Practice in the People’s Republic of China and Germany
Autor(ka) práce: Häuser, Florian
Typ práce: Diploma thesis
Vedoucí práce: Wagner, Jaroslav
Oponenti práce: Král, Bohumil
Jazyk práce: English
Abstrakt:
This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually.
Klíčová slova: Educational influence; Economical influence; Conceptual comparison; Germany; China; Comparative management accounting; Cultural influence
Název práce: Comparison of the Management Accounting and Controlling Practices in the People’s Republic of China and Germany
Autor(ka) práce: Häuser, Florian
Typ práce: Diplomová práce
Vedoucí práce: Wagner, Jaroslav
Oponenti práce: Král, Bohumil
Jazyk práce: English
Abstrakt:
This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually.
Klíčová slova: Germany; China; Comparative management accounting; Economical influence; Cultural influence; Educational influence; Conceptual comparison

Informace o studiu

Studijní program / obor: Finance and Accounting
Typ studijního programu: Magisterský studijní program
Přidělovaná hodnost: Ing.
Instituce přidělující hodnost: Vysoká škola ekonomická v Praze
Fakulta: Fakulta financí a účetnictví
Katedra: Katedra manažerského účetnictví

Informace o odevzdání a obhajobě

Datum zadání práce: 28. 11. 2016
Datum podání práce: 31. 5. 2017
Datum obhajoby: 8. 6. 2017
Identifikátor v systému InSIS: https://insis.vse.cz/zp/59794/podrobnosti

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