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CULTURE AND ITS IMPACT TOWARDS ACCOUNTING

Even though there are many important factor that affect the development of accounting systems in international accounting but culture factor have become the most important factor when we differentiating accounting among countries. Bloom and Naciri (1989, page 72) defined culture as
“the total pattern of human behaviour and its products embodied in thought, speech, action and artifacts and dependent upon man’s capacity for learning and transmitting knowledge to succeeding generations through the use of tools, language and systems of abstract thought”
They used this definition based on the Websters Third New International Dictionary Unabridged (1961). While Belkaoui (1994) said ...

Posted by: Novelett Roberts

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