Management Accounting in Denmark; Theory and Practice

Poul Israelsen, Michael Andersen, Carsten Rohde, Poul Erik Sørensen

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    Abstract

    The article describes the present state of cost and management accounting in Denmark within “mainstream accounting”, both as regards theory and practice. In the case of theory, there has been a gradual convergence of views. The essence of these views is briefly described. Concerning practice, the main results of two new empirical studies are presented one on product costing and the other on identifying the adoption of “modern cost management techniques” in Denmark. The article places both current theory and practice in their historical context. In the former, this is done through an outline of theoretical development, and in the latter, by contrasting the findings with the results of previous empirical studies.
    Original languageEnglish
    Title of host publicationManagement Accounting; European Perspectives
    EditorsAlnoor Bhimani
    PublisherOxford University Press
    Publication date1996
    Pages31-53
    Publication statusPublished - 1996

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