The DOI matches its Crossref record.
Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally
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.
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Citations
Cited by
Lopes, P. T., & Rodrigues, L. L. (2007) · The International Journal of Accounting · doi:10.1016/j.intacc.2006.12.002 · Cited by 350
Glaum, M., Schmidt, P., Street, D. L., & Vogel, S. (2013) · Accounting and Business Research · doi:10.1080/00014788.2012.711131 · Cited by 241
Salter, S. B., Guffey, D. M., & McMillan, J. J. (2001) · Journal of Business Ethics · doi:10.1023/a:1010785106667 · Cited by 81
The IIA code of ethics: An international perspective
Vanasco, R. R. (1994) · Managerial Auditing Journal · doi:10.1108/02686909410050451 · Cited by 27
Metadata
- Authors
- GRAY, S. J.
- Venue
- Abacus
- Publisher
- Wiley
- Published
- 1988-03
- Volume
- 24
- Issue
- 1
- Pages
- 1-15
- ISSN
- 0001-3072 (ISSN-L)
- 1467-6281
- OpenAlex
- W2021907516
- Cited by
- 1,838
- References
- 0
- FWCI
- 3.34
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
