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| Author: | Fechner, H. Kilgore, A. |
| Title: | The influence of cultural factors on accounting practice |
| Journal: | International Journal of Accounting Education and Research
1994 : VOL. 29:3, p. 265-277 |
| Index terms: | ACCOUNTING CULTURE FACTOR ANALYSIS |
| Language: | eng |
| Abstract: | The purpose of this paper is to explore the relevance of environmental factors, and in particular the influence of culture on accounting practice. The move towards the harmonization of international accounting standards has focused attention on the difficulties that culture-based societal values can impose on the achievability of uniform accounting standards. As international comparisons of accounting practices have revealed differences, research has identified that environmental factors, especially cultural factors, exert considerable influence on a country's accounting practice development. |
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