The Influence of Culture on Accounting Systems
Journal Title: Journal of Intercultural Management - Year 2011, Vol 3, Issue 2
Abstract
This paper explores the extent to which variations in accounting systems could beexplained or predicted by differences in cultures. Researches both in the past andpresent have attributed the differences in certain universal phenomena to cultureand other environmental factors and since then, the argument that supports cultureas the explanatory variable has gained grounds. The different systems and patterns ofaccounting practice in each country is an indication of the variability and inconsistencyof certain universal phenomena. This work explains the concept of accounting system. Italso adopts the three groupings of accounting systems; the internal accounting system,the external accounting system and the tax accounting system. These accountingssystems are discussed in detail in this article with particular attention to the principlesthat underlie each of them; the nature of their functions as well as the purpose andobjectives they each seek to achieve. This work also discusses the concept of culture(national) in relation to business operations and the various significant elements ofculture identified. The possible influence of culture on each of these systems is examinedwith particular attention on other systems of classification and accounting principles .This discussion ends with an attempt at finding out whether culture is the single mostimportant variable that accounts for the differences in accounting systems or that indeedthere are other equally important factors that account for this variation.
Authors and Affiliations
Dorota Kuchta, Joseph Sukpen
Keywords
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