The Impact of the Cultural Dimensions on Accounting Practice in Brazil: a perspective based on the Accounting Operators’ Perception

The Impact of the Cultural Dimensions on Accounting Practice in Brazil: a perspective based on the Accounting Operators’ Perception

The objective of this study was to verify to what extent the cultural dimensions impact the accounting practice in Brazil. To do so, with regard to the cultural dimensions, we used the adapted questionnaire Valued Survey Model 08 (VSM 08), which Hofstede constructed in 2008, and its Portuguese versi...

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Bibliographic Details
Main Author: Bruno Jesus de Lima
Format: Article
Language:English
Published: Conselho Federal de Contabilidade (CFC) 2016-10-01
Series:Revista de Educação e Pesquisa em Contabilidade
Subjects:
Dimensões culturais
Práticas contábeis
IFRS
Online Access:http://www.repec.org.br/index.php/repec/article/view/1398

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