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.
|Number of pages||6|
|Journal||Journal of international business and cultural studies|
|Publication status||Published - 2009|
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- accounting practice
- international financial reporting
- value dimensions