Testing the Theory of Cultural Influence on International Accounting Practice

MGSM Working Paper No. 2006-9

13 Pages Posted: 14 Oct 2006

Date Written: October 2006

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. This paper will examine the theory of cultural influence on the international practice of accounting and critique the research methodologies used to test this theory.

Keywords: cultural influence

JEL Classification: M40, M41

Suggested Citation

Finch, Nigel, Testing the Theory of Cultural Influence on International Accounting Practice (October 2006). Available at SSRN: https://ssrn.com/abstract=937249 or http://dx.doi.org/10.2139/ssrn.937249

Nigel Finch (Contact Author)

Saki Partners ( email )

Australia

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