Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
German Accounting & Management Main Page |
International Accounting Main Page
Abel, R. 1969. A comparative simulation of German and U.S. accounting principles. Journal of Accounting Research (Spring): 1-11.
Aguilera, R. V. 2012. Book review: Contingent Capital: Short-term Investors and the Evolution of Corporate Governance in France and Germany by M. Goyer. Administrative Science Quarterly 57(4): 696-699.
Al-Qady, M. and S. El-Helbawy. 2016. Integrating target costing and resource consumption accounting. Journal of Applied Management Accounting Research (Winter).
Albersmann, B. T. and R. Quick. 2020. The impact of audit indicators on the timeliness of goodwill impairments: Evidence from the German setting. Abacus 56(1): 66-103.
Andres, C., A. Betzer, M. Doumet and E. Theissen. 2018. Open market share repurchases in Germany: A conditional event study approach. Abacus 54(4): 417-444.
Ashbaugh, H. and T. D. Warfield. 2003. Audits as a corporate governance mechanism: Evidence from the German market. Journal of International Accounting Research (2): 1-21.
Atkins, T. C. 2006. Case Studies in Performance Management: A Guide from the Experts (Wiley and SAS Business Series). Wiley.
Baetge, J., H. Berndt, H. Bruns, W. B. von Colbe, A. G. Coenenberg, H. Korst, H. Lederle, A. Metze, D. Ordelheide, H. Pfingsten, H. Reinhard, C. Schnicke, J. Schwitters, T. Seeberg, G. Siepe, P. Urban, H. Weber, A. Weismuller and K. V. Wysocki. 1995. Working group on external financial reporting of the Schmalenbach-Gesellschaft-Deutsche Gesellschaft fur Betriebswirtschaft. German accounting principles: An institutionalized framework. Accounting Horizons (September): 92-99.
Baily, H. H. 1929. Some observations on accounting in France and Germany. The Accounting Review (March): 38-43.
Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 1). Accounting Horizons (March): 1-20. (Description of four types of cost systems: Traditional volume-based systems, activity-based systems, time-driven activity-based systems, and resource consumption accounting).
Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 2). Accounting Horizons (March): 21-41.
Barrett, G. E. 1907. Company management in Germany. Journal of Accountancy (May): 60-61.
Bedeian, A. G. 1975. A comparison and analysis of German and United States managerial attitudes toward the legitimacy of organizational influence. The Academy of Management Journal 18(4): 897-904.
Benjamin, L. and T. Simon. 2003. A planning and control model based on RCA principles. Cost Management (July/August): 20-27.
Boons, A. A. M., H. J. E. Roberts and F. A. Roozen. 1992. Contrasting activity-based costing with the German/Dutch cost pool method. Management Accounting Research (June): 97-117.
Bursal, N. 1986. The use of interest as an element of cost in Germany in the 16th and 17the centuries. The Accounting Historians Journal 13(1): 63-70.
Bursal, N. I. 1992. German cost accounting education and the changing manufacturing environment. Management Accounting Research (March): 39-51.
Christensen, J. and A. Wagenhofer. 1997. Editorial: Special section: German cost accounting. Management Accounting Research (September): 255-259.
Clarke, F. L. and G. W. Dean. 1986. Schmidt's Betriebswirtschaft theory. Abacus 22(2): 65-102.
Clinton, B. D. and A. van der Merwe. 2008. Understanding resource consumption and cost behavior. Cost Management (May/June): 33-39.
Clinton, B. D. and A. van Der Merwe. 2008. Understanding resource consumption and cost behavior - Part II. Cost Management (July/August): 14-20.
Clinton, B. D. and D. E. Keys. Nd. Resource consumption accounting: The next generation of cost management systems. Focus Magazine (5): 1-6. (Summary).
Clinton, B. D. and S. A. Webber. 2004. RCA at Clopay: Here's innovation in management accounting with resource consumption accounting. Strategic Finance (October): 20-26.
Coenenberg, A. G., A. Haller and K. Marten. 1999. Accounting education for professionals in Germany - Current state and new challenges. Journal of Accounting Education 17(4): 367-390.
Corbridge, C. L., W. W. Austin and D. J. Lemak. 1993. Germany's accrual accounting practices. Management Accounting (August): 45-47.
Cussatt, M., L. Huang and T. J. Pollard. 2018. Accounting quality under U.S. GAAP versus IFRS: The case of Germany. Journal of International Accounting Research 17(3): 21-41.
Du Plessis, J. J., B. Grobfeld, C. Luttemann, I Saenger and O. Sandrock. 2010. German Corporate Governance in International and European Context. Springer.
Eigner, M. and R. Stelzer. 2009. Product Lifecycle Management: Ein Leitfaden fur Product Development und Life Cycle Management (German Edition). Springer.
El-Helbawy, S. M. and M. A. Al-Qady. 2018. Improving cost planning with resource consumption accounting. Cost Management (May/June): 38-48.
Evans, L. 2003. Auditing and audit firms in Germany before 1931. The Accounting Historians Journal 30(2): 29-65.
Ewert, R. and A. Wagenhofer. 2006. Interne Unternehmensrechnung (Springer-Lehrbuch). Springer.
Fiss, P. C. and E. J. Zajac. 2004. The diffusion of ideas over contested terrain: The (non)adoption of a shareholder value orientation among German firms. Administrative Science Quarterly 49(4): 501-534.
Foster, B. P. 2023. Revisiting German-based organizations' costing techniques. Cost Management (November/December): 7-12.
Friedl, G., H. Kupper and B. Pedell. 2005. Relevance added: Combining ABC with German cost accounting. Strategic Finance (June): 56-61.
Friedl, G., C. Hammer, B. Pedell and H. Kupper. 2009. How do German companies run their cost accounting systems? Management Accounting Quarterly (Winter): 38-52. (Survey).
Gaiser, B. 1997. German cost management systems. Journal of Cost Management (September/October): 35-41. (Summary).
Gaiser, B. 1997. German cost management systems (part 2). Journal of Cost Management (November/December): 41-45. (Summary).
Gassmann, R. 1974. Survey of the development of auditing in Germany. The Accounting Historians Journal 1(1-4): 4.
Goenenberg, A. G. and H. M. W. Schoenfeld. 1990. The development of managerial accounting in Germany: A historical analysis. The Accounting Historians Journal 17(2): 95-112.
Grasso, L. P. 2005. Are ABC and RCA accounting systems compatible with lean management? Management Accounting Quarterly (Fall): 12-27.
Graves, O. F. 1987. Accounting for inflation: Henry Sweeney and the German Gold-Mark Model. The Accounting Historians Journal 14(1): 33-56.
Hahn, A. 1929. Stabilization of business in Germany. Harvard Business Review (January): 129-142.
Hargreaves, A. C. and S. Wustemann. 2019. Managing multiple institutional logics and the use of accounting: Insights from a German higher education institution. Abacus 55(3): 483-510.
Harris, T. S., M. Lang and H. P. Moller. 1994. The value relevance of German accounting measures: An empirical analysis. Journal of Accounting Research (Autumn): 187-209.
Harston, M. E. 1993. The German accounting profession - 1931 and before: A reflection of national ideologies. The Accounting Historians Journal 20(2): 139-162.
Hayes, R. H. and J. A. Limprecht. 1982. Germany's world class manufacturers. Harvard Business Review (November-December): 137-145.
Hegemann, W. 1906. The German corporation: Its organization and powers. Journal of Accountancy (April): 453-464.
Hellauer, J. 1924. German prices and German competition in international markets. Harvard Business Review (October): 35-53.
Hillhouse, A. M. and K. B. Lang. 1952. The German Federal Audit Court. The Accounting Review (October): 530-543.
Hole, R. C. and M. A. Alkier. 1974. German financial statements. Management Accounting (July): 28-34.
Holzer, H. P. 1959. Corporate financial reporting in West-Germany. The Accounting Review (July): 399-402.
Holzer, H, P. and H. Schonfeld. 1964. The "funktionale kontorechnung" of Walter Thoms. The Accounting Review (April): 405-413. (A German accounting theory).
Horváth, P. 2009. What is "German controlling"? Cost Management (March/April): 16-19.
Hung, M. and K. R. Subramanyam. 2007. Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12(4): 623-657.
Inoue, K. 1978. The oldest German bookkeeping text: A commentary to recognize the neglected contribution of Grammateus to bookkeeping. The Accounting Historians Journal 5(1): 51-65.
Jowett, F. 2010. Private Equity: The German Experience. Palgrave Macmillan.
Kajuter, P. and M. Schroder. 2017. Cross-national differences in cost accounting of MNEs: Empirical evidence form Anglophone subsidiaries in Germany. Journal of International Accounting Research 16(2): 71-100.
Kellenbenz, H. 1974. The state of bookkeeping in upper Germany at the time of the Fuggers and Welsers. The Accounting Historians Journal 1(1-4): 4.
Keys, D. E. 1994. Tracing costs in the three stages of activity-based management. Journal of Cost Management (Winter): 30-37. (Summary).
Keys, D. E. and R. J. Lefevre. 1995. Departmental activity-based management. Management Accounting (January): 27-30. (Summary).
Keys, D. E. and A. van der Merwe. 1999. German vs. U.S. cost management. Management Accounting Quarterly (Fall): 19-26. (Summary).
Keys, D. E. and A. van der Merwe. 2001. The case for RCA: Excess and idle capacity. Journal of Cost Management (July/August): 21-32.
Keys, D. E. and A. van der Merwe. 2002. Gaining effective organizational control with RCA. Strategic Finance (May): 41-47. (Summary).
Kilger, W., J. Pampel and K. Vikas. 2004. Introduction: Marginal costing as a management accounting tool. Management Accounting Quarterly (Winter): 7-28. (Translation and reprint of the first chapter in Wiesbaden's textbook about German cost accounting: Flexible Plankostenrechnung und Deckungsbeitragsrechnung).
Kim, J. H. and S. Lin. 2019. Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany. Advances in Accounting: Incorporating Advances in International Accounting (47): 100445.
Kokot-Blamey, P. 2021. Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK. Accounting, Organizations and Society (93): 101255.
Krumwiede, K. and A. Suessmair. 2007. Comparing U.S. and German cost accounting methods. Management Accounting Quarterly (Spring): 1-9.
Krumwiede, K. and A. Suessmair. 2007. Getting down to specifics on RCA. Strategic Finance (June): 50-55. (Survey).
Krumwiede, K. and A. Suessmair. 2008. A closer look at German cost accounting methods. Management Accounting Quarterly (Fall): 37-50.
Krumwiede, K. R. 2005. Rewards and realities of German cost accounting. Strategic Finance (April): 26-34. (Survey).
Lalli, W. R. 2006. Handbook of Budgeting: 2006 Cumulative Supplement (Handbook of Budgeting Supplement). Wiley.
Leitner, F. 1924. The financing of enterprises in Germany under conditions of depreciated currency. Harvard Business Review (January): 174-177.
Lin, Y. and M. Nienhaus. 2015. The non-diversifiable risk of financial reporting system: Evidence from the German market. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 197-208.
Loch, C. H., F. J. Sting, A. Huchzermeier and C. Decker. 2012. Finding the profit in fairness. Harvard Business Review (September): 111-115. (Germany's TeamBank has built a brand on being equitable).
Luther, R., T. C. Jones and A. Saxl. 2009. Experiencing Change in German Controlling: Management accounting in a globalizing world. CIMA Publishing.
MacArthur, J. B. 2006. Culture influences on German versus U.S. management accounting. Management Accounting Quarterly (Winter): 10-16.
MacArthur, J. B. 2008. Practical guidelines for replacement cost depreciation in RCA. Cost Management (January/February): 29-34.
Mackie, B. 2006. Merging GPK and ABC on the road to RCA. Strategic Finance (November): 32-39.
Mann, E. J. 1956. Management and industrial accounting in Western Europe. The Accounting Review (April): 244-252.
Marston, C. and A. Polei. 2004. Corporate reporting on the internet by German companies. International Journal of Accounting Information Systems 5(3): 285-311.
Matz, A. 1938. The position of the German accountant. The Accounting Review (December): 392-395.
Matz, A. 1940. Accounting as a tool for economy in German business. The Accounting Review (June): 177-185.
Matz, A. 1940. Cost accounting in Germany. The Accounting Review (September): 371-379.
Matz, A. 1945. Uniformity in German cost methods. N.A.C.A. Bulletin (September 15): 59-72.
McDermott, B. 2016. SAP's CEO on being the American head of a German multinational. Harvard Business Review (November): 35-38.
Mueller, G. G. 1964. Accounting Practices in West Germany. University of Washington. Review by K. Engelmann.
Paananen, M. and H. Lin. 2009. The development of accounting quality of IAS and IFRS over time: The case of Germany. Journal of International Accounting Research 8(1): 31-55.
Sanders, W. G. and A. Tuschke. 2007. The adoption of institutionally contested organizational practices: The emergence of stock option pay in Germany. The Academy of Management Journal 50(1): 33-56.
Schildbach, T. 1997. Cost accounting in Germany. Management Accounting Research (September): 261-276.
Schneider, D. 1998. German reflections on asset valuation. Abacus 34(1): 31-35.
Schoenfeld, H. M. W. 1990. The development of cost theory in Germany: A historical survey. Management Accounting Research (December): 265-280.
Schranz, A. 1930. Modern German accountancy. The Accounting Review (June): 162-167.
Sedgley, D. and C. Jackiw. 2001. The 123s of ABC in SAP: Using SAP R/3 to Support Activity-Based Costing. John Wiley & Sons.
Sharman, P. A. 2003. Bring on German cost accounting. Strategic Finance (December): 30-38. (Summary).
Sharman, P. A. 2003. The case for management accounting. Strategic Finance (October): 43-47.
Sharman, P. A. and K. Vikas. 2004. Lessons from German cost accounting. Strategic Finance (December): 28-35.
Smith, C. S. 2005. Going for GPK. Strategic Finance (April): 36-39.
Stefani, J., I. Eemeure and D. Hagimont. (eds). 2004. Distributed Applications and Interoperable Systems: 4th IFIP WG6.1 International Conference, DAIS 2003, Paris, France, November 17-21, 2003, Proceedings (Lecture Notes in Computer Science). Springer.
Stenzel, C. and J. Stenzel. 2002. Essentials of Cost Management. Wiley.
Stenzel, J. and C. Stenzel. 2008. Bringing RCA to market. Cost Management (July/August): 5-13. (Interview with RCA Institute Director Larry R. White).
Trabelsi, S. 2017. Discussion of: Cross-national differences in cost accounting of MNEs: Empirical evidence from Anglophone subsidiaries in Germany. Journal of International Accounting Research 16(2): 101-102.
Tse, M. S. C. and M. Z. Gong. 2009. Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models. Journal of Applied Management Accounting Research (Summer): 41-54.
Van der Merwe, A. 2004. Chapter zero in perspective. Management Accounting Quarterly (Winter): 1-6. (Overview of Wiesbaden's textbook on German cost accounting).
Van der Merwe, A. and D. E. Keys. 2001 The case for RCA: Understanding resource interrelationships. Journal of Cost Management (September/October): 27-36.
Van der Merwe, A. and D. E. Keys. 2001. The case for RCA: Decision support in an advanced cost management system. Journal of Cost Management (November/December): 23-32.
Van der Merwe, A. and D. E. Keys. 2002. The case for resource consumption accounting. Strategic Finance (April): 31-36. (Summary).
Von Zimmermann, P. and D. Sedgley. 2010. GPK: Cracks in the silver bullet? Cost Management (July/August): 43-48. (Discussion of GPK and RCA).
Wagenhofer, A. 2006. Management accounting research in German-speaking countries. Journal of Management Accounting Research (18): 1-19.
Webber, S. and B. D. Clinton. 2004. Resource consumption accounting applied: The Clopay case. Management Accounting Quarterly (Fall): 1-14.
Weber, J. and B. E. Weibenberger. 1997. Relatvie Einzelkosten - Und Deckungsbeitragsrechnung: A critical evaluation of Reibel's approach. Management Accounting Research (September): 277-298.
Weber, J., J. Rehring and L. Voussem. 2011. How German management accountants lived through the crisis and what they are doing differently now. Cost Management (November/December): 37-48.