Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally
- 1 March 1988
- Vol. 24 (1) , 1-15
- https://doi.org/10.1111/j.1467-6281.1988.tb00200.x
Abstract
Research has shown that accounting follows different patterns in different parts of the world. There have been claims that national systems are determined by environmental factors. In this context, cultural factors have not been fully considered. This paper proposes four hypotheses on the relationship between identified cultural characteristics and the development of accounting systems, the regulation of the accounting profession and attitudes towards financial management and disclosure. The hypotheses are not operationalized, and empirical tests have not been carried out. They are proposed here as a first step in the development of a theory of cultural influence on the development of accounting systems.Keywords
This publication has 10 references indexed in Scilit:
- Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulationPublished by Elsevier ,2002
- Cultural dimensions in management and planningAsia Pacific Journal of Management, 1984
- A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICESJournal of Business Finance & Accounting, 1983
- The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European EvidenceJournal of Accounting Research, 1980
- An Empirical Analysis of International Accounting PrinciplesJournal of Accounting Research, 1979
- Corporate Financial Statements, A Product of the Market and Political ProcessesAustralian Journal of Management, 1977
- Financial Reporting Practices: Disclosure and Comprehensiveness in an International SettingJournal of Accounting Research, 1976
- Conservatism: The Fundamental Principle of Valuation in Traditional Accounting*Abacus, 1967
- Notes on Some Anthropological Aspects of CommunicationAmerican Anthropologist, 1961
- Toward a General Theory of ActionPublished by Harvard University Press ,1951