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- W2969335720 abstract "This study aims to identifying the main elements that distinguish management accounting from fi nancial accounting in different countries around the world. Evolution shows that, actually, at some time and in some situations, these two accounting branches could be similar and even equal. However, the different demands and perceptions of their users in different countries lead to a distance between them. To understand these differences, a study was carried out in 24 countries, in order to identify what elements can present differentiations between these two branches of accounting. The elements included in this study were defi ned by using a combination among different authors’ approaches. The fi eld research was developed by applying a structured questionnaire, based on a Likert scale, which was answered by specialists. The main distinctive elements of these two accounting branches are: application of standards, analytic focus, reliability level, agents which infl uence or can exert infl uence, frequency of report publication and legal requirements for trained personnel to different extents. These differences strengthen the need for an accounting information system that can equally attend to its two main user groups ‐ internal and external." @default.
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- W2969335720 date "2007-08-01" @default.
- W2969335720 modified "2023-09-23" @default.
- W2969335720 title "Differences between financial and management accounting: an empirical research based on the work of researchers from several countries" @default.
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