The Cultural Shaping of Accounting (PDF)
(Sprache: Englisch)
An important but usually overlooked variable that affects the process and product of accounting is culture. Consensus on what constitutes proper accounting methods and behavior varies among countries, and it is this cultural relativism and its impacts that...
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An important but usually overlooked variable that affects the process and product of accounting is culture. Consensus on what constitutes proper accounting methods and behavior varies among countries, and it is this cultural relativism and its impacts that Riahi-Belkaoui explores here. His purpose is to elaborate on the nature of cultural relativism in accounting and in the interpretation of accounting data. He thus shows the way culture determines accounting judgments, and explains the intercultural differences in the perception of accounting concepts, and in the field's self-regulation internationally. His point is that accounting is actually a cultural rather than a technical process, and that professionals as well as academics should be aware of this. A challenging, useful discussion for teachers, graduate students, and accounting practitioners, particularly in international settings.
Autoren-Porträt von Ahmed Riahi-Belkaoui
AHMED BELKAOUI is Professor of Accounting at the University of Illinois at Chicago and is a recognized authority on accounting. He has served as a consultant to corporations, institutions, and governments throughout the world. Among his recent books are Human Information Processing in Accounting (Quorum, 1989), Industrial Bonds and the Rating Process, International Accounting, Socio-Economic Accounting, Public Policy and the Problems and Practices of Accounting, and The Learning Curve (all published by Quorum Books). He is the author of more than 70 articles and reviews.
Bibliographische Angaben
- Autor: Ahmed Riahi-Belkaoui
- Altersempfehlung: Ab 7 Jahre
- 1995, 1. Auflage, 176 Seiten, Englisch
- Verlag: Bloomsbury Publishing Inc
- ISBN-10: 0313036004
- ISBN-13: 9780313036002
- Erscheinungsdatum: 30.05.1995
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- Größe: 7.53 MB
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Sprache:
Englisch
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