Einfluss der Unternehmensgröße auf den Implementierungsstand von Kostenrechnungssystemen in deutschen Unternehmen

Cost accounting can be seen as the historical root of management accounting. By using different cost accounting systems, companies can fulfill needs that cannot be addressed by accounting, operating statistics and standard costing systems. Until approximately the year 2000, cost accounting played an important role both for German and international research and practice. Since then, however, management accounting scholars have failed to develop fundamentally new cost accounting systems. Yet, traditional cost accounting systems have not lost their importance and usefulness for company practice. The following paper analyzes the implementation of cost accounting systems in German companies with special focus on SME and the role of company size, taking as a basis both theoretical arguments and an empirical study among 140 German enterprises