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Australian Indigenous people are under-represented in accounting studies and in the accounting profession. As part of an investigation of the cause of this situation such that it can be overcome, this project addresses the relevant study choices of high-school students in Darwin. Through semi-structured interviews with students and teachers, it is found that diverse cultural issues have significant impact on Indigenous students' study options and study success, that there are important differences between urban Indigenous students and remote Indigenous students, and that addressing merely attendance, literacy and numeracy issues is unlikely to make an impact on students' study choices as they relate to accounting.

This is an in‐depth case study using a grounded theory approach to explore managers’ views of ABC as part of the control system in an insurance company. Relevant issues are allowed to emerge from the data rather than imposing a theoretical framework upon them. Hypotheses are derived rather than confirmed. Issues emerging from this case study include: the relevance of ABC to managers, increased cost awareness coupled with the problem of taking qualitative factors into account, and the existence of different perceptions of managers within the same department. One hypothesis is how an understanding of ABC can affect job satisfaction by influencing the impact of ABC on managers’ actions. In this case study process and non‐process managers had different levels of understanding and use of ABC information. A second hypothesis is that how managers view ABC information depends on whether they adopt a personal or an organisational perspective.