ABC in its modern form was developed largely in the United Kingdom and United States. As a result, ABC might reflect certain cultural norms about business management that are common to these countries but are not worldwide practice. At least one article has contrasted U.S. and French approaches to business that could account for relatively fewer applications of ABC in France than in either the United States or United Kingdom. These factors allegedly include the language, opening of the European Union, preexistence of a complex French full-cost method, management style, class and corporate barriers, and contractual basis for performance evaluation in the United States versus importance of honor and rank in France.

Required As an individual or (ideally, an internationally diverse) group project, evaluate how these factors could affect the adoption of ABC. If internationally diverse group members are available, contrast U.S./U.K.

characteristics with those of another country