Using surveyed small and medium-sized subsidiaries of anglophone MNEs in Germany, as well as a comparison group of domestic subsidiaries of German firms, Kajüter and Schröder (2017; hereafter, KS) investigate the design of cost-accounting systems in German subsidiaries of anglophone MNEs. KS have made several improvements to the paper following their presentation—and my discussion of their paper—at The Journal of International Accounting conference in Augsburg, Germany. Consequently, my discussion here will be relatively brief and will focus on a few selected issues.

In my opinion, KS complement the extant literature on (1) comparative management accounting research on the national specifics of cost-accounting systems, (2) research on the design of cost-accounting systems and its determinants, and (3) research on management accounting and control systems in subsidiaries of MNEs. KS complement the comparative management accounting research (Van der Stede 2015; Moeschler 2012) debate by considering the complex...

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