search query: @indexterm taxation / total: 1872
reference: 579 / 1872
| Author: | Böckern, H. d'Arcy, A. |
| Title: | Evolution of (international) Accounting Systems |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1999 : VOL. 51:1, p. 60-76 |
| Index terms: | ACCOUNTING SYSTEMS FINANCIAL REPORTING TAXATION GERMANY |
| Language: | eng |
| Abstract: | According to the environmental determinism theory (EDT) institutional factors are said to determine the accounting system in a functional way. Consequently, EDT theorists explain differences of national accouting systems by differing combinations of environmental factors. In our paper, we develop an extension to the standard EDT model based on the common postulate of methodological individualism (actors-for -factors-perspective). We assume the evolution process to be driven by actors' incentives instead of unspecified factor influence. This extension enchances, at least partially, the closure of certain explanation gaps left by the standard EDT model. We illustrate our findings with an analysis of the tax influence on German financial reporting |
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