Recent changes in marketing strategies, competition and production environments, and consequent changes in cost structures, have been argued as imposing pressure for change on current cost accounting. Characteristic of the present situation is the serious lack of information concerning the...

We argue that there currently is a global tendency for management accounting system designs and general ideas to converge. After offering examples of such homogenization, the drivers of this development are distinguished and analyzed. For this end a framework was developed including both...

The key elements of this study consist of management accounting, communication cultures, and people pursuing management accounting in companies. Based on our evidence, we argue that management accounting practice in Finland is tied to the national culture surrounding it, i.e., Finnishness, and...