TY - JOUR AB - 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. VL - 12 IS - 1 SN - 1935-5181 DO - 10.1108/19355181199700008 UR - https://doi.org/10.1108/19355181199700008 AU - Brewer Peter C. PY - 1997 Y1 - 1997/01/01 TI - International Cultural Diversity and the Design of Management Accounting Systems T2 - American Journal of Business PB - MCB UP Ltd SP - 69 EP - 77 Y2 - 2024/09/19 ER -