International comparisons of professional training in management accounting: The case of Canada and the United States

Abstract

The successful management of transnational organizations requires the design of organizational control systems that take into account contingencies relevant to the various environments in which organizational subunits operate. One such contingency is that of education and professional training of decision makers. This article investigates the extent to which a common body of knowledge (CBOK) for management accounting professionals can be identified and the degree to which such a CBOK varies across countries. To this end, a comparison is made of the professional certification programs for management accountants in two countries, Canada and the United States. Underlying commonalities and differences are discussed in the context of cultural/ economic/ political differences. Particular attention is given to Mexico as a participant in the North American Free Trade Agreement.