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
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: Suggested Citation