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DEFINITION OF CULTURE AND ITS IMPACT TOWARDS ACCOUNTING

Many researchers have suggested that culture have been important factor that affect the development of accounting systems in international accounting. 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 that culture plays an important role in the organization of everyday understanding in accounting and implies that accounting knowledge is organized in a cultural...

Posted by: Cinthia De Ruiz

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