Accounting And Culture Essays and Term Papers

  • Financia Reporting. What It Entails

    Cultural Influence on the International Practice of Accounting Nigel Finch Macquarie University 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....

    Premium | 2620 Words | 8 Pages

  • Accounting

    ABACUS, Vol. 24, No. I , I988 S. J. GRAY Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally Research has shown that accounting follows different patterns in different parts of the world. There have been claims that national systems are determined...

    Premium | 6136 Words | 27 Pages

  • Ifrsci

    3r.day@econ.usyd.edu.au 3 1,2 Parmod Chand1, Chris Patel2 and Ronald Day3 ABSTRACT The international accounting literature pays much attention to the clustering of national accounting systems of various countries based on similar financial reporting characteristics. In this paper, we argue that...

    Premium | 7673 Words | 24 Pages

  • Organizational and Occupational Culture and the Perception of Managerial Accounting Terms:

    Contemporary Management Research Pages 317-342, Vol. 5, No. 4, December 2009 Organizational and Occupational Culture and the Perception of Managerial Accounting Terms: An Exploratory Study Using Perceptual Mapping Techniques Steven D Johnson Utah Valley State College E-Mail: johnsosd@uvsc.edu Hian...

    Premium | 7509 Words | 29 Pages

  • The Impact of National Cultures on Accounting Differences and Classification

    national cultures are relevant to an understanding of the reasons for accounting differences, and therefore to the process of classification of countries. 12/11/2008 ABSTRACT Culture was broadly ignored and was flooded in the concept of environmental factors influencing the accounting changes....

    Premium | 4315 Words | 19 Pages

  • Accounting Theory 3

    INTERNATIONAL ACCOUNTING PATTERNS, CULTURE, AND DEVELOPMENT Chapter Objectives • • • • Discuss different ways to identify and classify accounting systems internationally Examine the key dimensions of national culture and how they influence behavior in work situations Identify accounting values that influence...

    Premium | 9592 Words | 36 Pages

  • Other Areas in Which Culture Might Lead to Differences in the Application of Financial Reporting Rules

    4 – International Accounting Culture Culture is a broad concept that would be expected to impact on legal system, tax system, the way businesses are formed and financed and so on. In recent decades, it has also been used to try to explain international differences in accounting systems. Violet(1983)...

    Premium | 1337 Words | 6 Pages

  • Ehtics

    sort of pressure from his superior and CPAs are no different. Businesses are profit-driven and today’s business climate seems to tolerate “creative” accounting when it aids the financial bottom line. Accountants, in fact, are largely hired for the purpose of minimizing expenditures, such as taxes, so their...

    Premium | 1323 Words | 4 Pages

  • Cultural Evolution and Accounting Diversity

    Evolution and Accounting Diversity Abstract: In the process of international accounting convergence, accounting practitioners, regulators and academics face challenges that are more profound, pervasive, and persistent than accounting choice. Research from sociology, history, economics, and accounting are integrated...

    Premium | 5085 Words | 14 Pages

  • Solutions to Additional Practice Questions

    Deegan & Unerman – Financial Accounting Theory 2e Chapter 4 Answer 4.1: Chapter 4 has provided a number of factors which have been suggested to explain why different countries use different systems of accounting. These include: o The extent of economic development within a country. It is argued...

    Premium | 1980 Words | 6 Pages

  • Eam Assignment

    ~ Group D Assignment ~ Billy Deshazor Cie Drake Virginia Erxleben Lauren Hartley Tara Humphrey Executive Summary: Accounting and Organizational Cultures: A Field Study of the Emergence of a New Organizational Reality The organizational structure or configuration of the railroad...

    Premium | 1590 Words | 6 Pages

  • Accounting Culture

    Introduction to Culture The culture in different countries can be defined as all different behaviours, arts, Beliefs and institutions of a population which changes from generation to generation. As such, different culture having different codes of manners, dress, language, religion, rituals, norms...

    Premium | 2974 Words | 11 Pages

  • Case Study of Arthur Andersen

    Write-ups Arthur Andersen: Questionable Accounting Practices Name: Wen Jiangshan Student ID:2011008274 Part I. Summary of the case Case 2 mainly introduces how Arthur Andersen, who used to be one of the “Big Five” largest accounting firms in the United States, strayed away...

    Premium | 1406 Words | 6 Pages

  • Paper

    international practice of accounting. The culture has an important impact on accounting as a social system. Definitions and discussions of cultural influence will be provided. In addition specific theories related to cultural impact namely Hofstede cultural dimensions and Gray accounting values will be elaborated...

    Premium | 891 Words | 4 Pages

  • Worldwide Accounting Diversity

    Chapter 2 Worldwide accounting diversity Chapter Outline I. Considerable differences exist across countries in the accounting treatment of many items. These differences can result in significantly different amounts being reported in the financial statements prepared by companies using different...

    Premium | 3285 Words | 11 Pages

  • Chapter 2

    ENRIRONMENTAL INFLUENCE ON ACCOUNTING DEVELOPMENT 1 2.1 Introduction In international accounting research, environmental influence is the key to understanding one country’s accounting system. "To a large extent, accounting is a product of its environment. That is, it is...

    Premium | 16722 Words | 51 Pages

  • Accounting in India

    circulated for discussion purposes only and its contents should be considered preliminary. Abstract The influence of culture and politics on the promulgation of accounting regulations in the Companies Act 1956 in India immediately post independence is analysed using an exploratory framework based...

    Premium | 14181 Words | 42 Pages

  • Accounting Theory

    Accounting is in the current state of being an art. It is referred to as a social science, but the question that still remains in view today is should accounting be an art or should it actually be a science? Although the move to scientific based accounting would be desirable in today's society it is...

    Premium | 597 Words | 2 Pages

  • The Key Factors That Led to Gaap Being Different Around the World

    around the World I. INTRODUCTION Accounting is a general business language in the world. This “language” is expressed by Financial Statements, which have many different users such as creditors, shareholders, customers, employees, suppliers and so on. Though accounting is a general language, some limitations...

    Premium | 1956 Words | 6 Pages

  • Abstract

    the influence of culture and politics on accounting change since independence. A theoretical framework is proposed within which historical studies of the influence of culture and politics on accounting and accounting change may be undertaken. In this framework, the accounting system is viewed...

    Premium | 305 Words | 2 Pages