Towards an understanding of cultural influence on the international practice of accounting

Nigel Finch

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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 languageEnglish
Pages (from-to)1-6
Number of pages6
JournalJournal of international business and cultural studies
Volume2
Issue number1
Publication statusPublished - 2009

Bibliographical note

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Keywords

  • culture
  • accounting practice
  • international financial reporting
  • value dimensions

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