An investigation of the influence of culture on management accounting

This thesis is an investigation of the influence of culture on management accounting, using a middle-range thinking methodology. The study was motivated by the absence of any concerted attempt to model a framework that gives detailed clarification on how management accounting and culture might be related. The concept of culture has previously been related to many disciplines, including financial accounting. Identifying an association between culture and management accounting may assist with explaining the success of leading countries and companies.