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

Nigel Finch

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

Nigel Finch

Macquarie Graduate School of Management

Research output: Contribution to journal › Article › peer-review

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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 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

Access to Document

Publisher version (open access)Final published version, 61.5 KBLicence: Unspecified

Cite this

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

Abstract

Bibliographical note

Keywords

Access to Document

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Cite this