Abstract
The issue of cultural influence in explaining behaviour in social systems has been
recognised for some time, however, its impact on accounting as a social system is a more recent field of study. This paper examines the theory of cultural influence on the international practice of accounting and critiques the contemporary research methodologies used to test this theory.
| Original language | English |
|---|---|
| Pages (from-to) | 1-6 |
| Number of pages | 6 |
| Journal | Journal of international business and cultural studies |
| Volume | 2 |
| Issue number | 1 |
| Publication status | Published - 2009 |
Bibliographical note
Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.Keywords
- culture
- accounting practice
- international financial reporting
- value dimensions