This study examines the influences of culture on the implementation of a U.S.-based Activity-Based Costing (ABC) in three Thai organizations.

Interview with E. Benjamin Dunn, a Army WWII veteran and POW from Gorham, Illinois, who was captured by the Japanese on Java with the 2nd Battalion, 131st Field Artillery (the "Lost Battalion.") Dunn discusses training in the Army, transfer to 2-131 and deployment to the Pacific, the fall of Java and being captured, experiences in internment in Batavia and later Changi Prison Camp in Singapore, building the Burma-Thailand Death Railway, and liberation.

Interview with Lloyd V. Willey, U.S. Marine Corps WWII veteran and survivor of the sinking of the USS Houston, concerning his experiences as as a prisoner-of-war of the Japanese during World War II. Appendix includes poems written by the interviewee and photocopied picture of the interviewee.

Postwar sketches of life as a prisoner-of-war of the Japanese at Hintok, Thailand, 1942-44, created by John Wisecup, Marine Corps veteran and a survivor of the sinking of the cruiser USS Houston. Bridge-building details; "Pack of Cards" bridge; Japanese cruelties and atrocities; tropical diseases; burial details. Includes six leaves of a poem titled, "Saga of Bamboo Jim," an introduction, and a foreword.