... studies are only considered peripherally. 3.3.2. Education, occupation and management accounting institutes as influence factors The respective educational and institutional situation also varies ... countries and should be included in the comparative framework. While both in the U.K. and U.S.A., management accounting is based on a professional environment (AHRENS and CHAPMAN, 2000: 480; JONES and ... This concept focuses on contribution margins and variable costs, rather than on full costing (as in ABC) and hence supports short-term decisions such as whether to accept or reject an additional...