This article uses Geert Hofstede’s taxonomy of work‐related cultural values to examine the relationship between international cultural diversity and the practice of management accounting. The discussion is presented in two parts. First, is a discussion of the relationship between international cultural diversity and the design of cost management systems. Second, management control systems are implicated into the discussion.
Brewer, P. (1997), "International Cultural Diversity and the Design of Management Accounting Systems", American Journal of Business, Vol. 12 No. 1, pp. 69-77. https://doi.org/10.1108/19355181199700008Download as .RIS
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