Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that...

The activity‐based costing (ABC) system of the USA has been adopted by organizations in Thailand and elsewhere. Many cross‐cultural studies provide evidence that, because of cultural differences, successful accounting techniques and practices in one country need to be modified for effective...