In recent years, numerous tools such as activity-based costing, the balanced scorecard and target costing have gained prominence within business organizations (Kaplan and Cooper 1998; Kaplan and Norton 1996; Ansari et al. 1997). Nonetheless, traditional management accounting practices such as standard...

This research uses Geert Hofstede's taxonomy of work-related cultural values to examine the relationship between national culture and Activity-Based Costing (ABC) systems. Hofstede's work is used to formulate six predictions about how international cultural diversity could affect an ABC...

Lawson et al. (2014) provides a conceptual framework for accounting education that suggests all accounting professionals (and therefore our students) can best add value to the organizations that employ them by integrating diverse professional competencies. Left unanswered, however, is a detailed...