The “rational” and “traditional”: the regulation of accounting in the Philippines

Maria Cadiz Dyball, Lina J. Valcarcel

Research output: Contribution to journalArticlepeer-review

28 Citations (Scopus)

Abstract

The efficacy of the “rational” corporatist regulatory framework of Philippine financial reporting and, in particular, accounting has generally been questioned. We will show that the regulation of accounting in the Philippines is not corporatist at all in its implementation. A “traditionalist”/familial culture mediates the “rationalist”/legalistic regulatory process of Philippine accounting regulation. Two cases of apparent ethical misconduct in the practice of public accounting are examined to illustrate the process of mediation.

Original languageEnglish
Pages (from-to)303-328
Number of pages26
JournalAccounting, Auditing and Accountability Journal
Volume12
Issue number3
DOIs
Publication statusPublished - 1 Aug 1999

Keywords

  • Accounting
  • Mediation
  • Philippines
  • Regulations

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