Culture and accounting change

a new perspective on corporate reporting regulation and accounting policy formulation

Graeme L. Harrison*, Jill L. McKinnon

*Corresponding author for this work

    Research output: Contribution to journalArticle

    60 Citations (Scopus)

    Abstract

    This paper proposes and illustrates a new methodological framework for studying corporate reporting regulation and accounting policy formulation at the nation specific level. The process of corporate reporting regulation is viewed as a social system, and change analysis is used to determine the essential properties of such a system. The framework allows examination of the system's norms and values; the nature of its interdependencies both internally and with other social systems; the factors to which the system is especially sensitive; and the way in which culture influences the form and functioning of the system's elements.

    Original languageEnglish
    Pages (from-to)233-252
    Number of pages20
    JournalAccounting, Organizations and Society
    Volume11
    Issue number3
    DOIs
    Publication statusPublished - 1986

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