ABSTRACT
Management accounting is a diverse craft. It seemingly takes different forms in not only different sectors, and even different enterprises within a sector, but also shows a diversity of arrangements and emphases across both time and space. Different historical junctures have had their different accounting priorities. Interestingly, in the context of a consideration of the cultural aspects of accounting, different cultural configurations appear to make different appeals to the accounting art, endowing it with different roles and different significances [Birnberg and Snodgrass, 1986; Horovitz, 1980].
