A Study of Cost Accounting Practices - Through Germany, Japan, and the United States

Sammanfattning: This thesis aims to describe two most prominent cost accounting systems originated in Germany, Japan, and the U.S. respectively from the background, theoretical and empirical aspects, thereafter through comparison amongst the examined costing systems of the three chosen countries, bring about discussions on cost accounting practices in general as well as the development of cost accounting practices in connection with the influence of national culture.