Cost Accounting Systems in Germany and the USA: A Cross-National Comparison and Empirical Evidence

  • Peter Kajüter
  • Moritz Schröder


This chapter analyzes cross-national differences in the design of cost accounting systems between Germany and the USA—two countries that have a distinct cost accounting tradition. The comparison explores and summarizes several characteristics that make German cost accounting systems more detailed than US ones. It provides insights into national particularities and discusses mutual influences in the conceptual evolution of German and US cost accounting practices. Using empirical evidence from subsidiaries of anglophone multinational firms operating in Germany, the chapter identifies German cost center accounting as an interesting lever to improve the decision usefulness of US cost accounting.


Cost accounting systems Cost center accounting Cost type accounting Cross-national differences Financial reporting systems Managerial accounting 


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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  • Peter Kajüter
    • 1
  • Moritz Schröder
    • 2
  1. 1.Chair of International AccountingUniversity of MünsterMünsterGermany
  2. 2.Industrial Goods and High Tech, Horváth & PartnersHamburgGermany

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