The Cultural Influence on Accounting
The paper discusses prior research findings related to the development of a model (s) for explaining differences in international accounting practices. One section provides a brief background for understanding some of the cultural differences between nations and suggests some possible relationships...
| Main Author: | |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
1995-12-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_25881_6a3b43b850b01acb15edb79dc33d89ef.pdf |
| _version_ | 1818857234517458944 |
|---|---|
| author | کاوه مهرانی |
| author_facet | کاوه مهرانی |
| author_sort | کاوه مهرانی |
| collection | DOAJ |
| description | The paper discusses prior research findings related to the
development of a model (s) for explaining differences in
international accounting practices. One section provides a brief
background for understanding some of the cultural differences
between nations and suggests some possible relationships between
these differences and different accounting practices.
The propositions that relate differences in accounting practices
and to differences in cultures are provided in section two. Section
three will evaluate these propositions as they relate to Iran before
and after the 1979 revolution. Section four contains conclusions
and suggestion for further research. |
| first_indexed | 2024-12-19T08:37:09Z |
| format | Article |
| id | doaj.art-f20c6e9f010244ed9c374202aa0b80af |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-19T08:37:09Z |
| publishDate | 1995-12-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-f20c6e9f010244ed9c374202aa0b80af2022-12-21T20:29:01ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80391995-12-014225881The Cultural Influence on Accountingکاوه مهرانیThe paper discusses prior research findings related to the development of a model (s) for explaining differences in international accounting practices. One section provides a brief background for understanding some of the cultural differences between nations and suggests some possible relationships between these differences and different accounting practices. The propositions that relate differences in accounting practices and to differences in cultures are provided in section two. Section three will evaluate these propositions as they relate to Iran before and after the 1979 revolution. Section four contains conclusions and suggestion for further research.https://acctgrev.ut.ac.ir/article_25881_6a3b43b850b01acb15edb79dc33d89ef.pdf |
| spellingShingle | کاوه مهرانی The Cultural Influence on Accounting بررسیهای حسابداری و حسابرسی |
| title | The Cultural Influence on Accounting |
| title_full | The Cultural Influence on Accounting |
| title_fullStr | The Cultural Influence on Accounting |
| title_full_unstemmed | The Cultural Influence on Accounting |
| title_short | The Cultural Influence on Accounting |
| title_sort | cultural influence on accounting |
| url | https://acctgrev.ut.ac.ir/article_25881_6a3b43b850b01acb15edb79dc33d89ef.pdf |
| work_keys_str_mv | AT ḵạwhmhrạny theculturalinfluenceonaccounting AT ḵạwhmhrạny culturalinfluenceonaccounting |