Year

1999

Degree Name

Master of Commerce

Department

Department of Accounting and Finance

Abstract

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.

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Unless otherwise indicated, the views expressed in this thesis are those of the author and do not necessarily represent the views of the University of Wollongong.