تاثیر فرهنگ بر حسابداری

	تاثیر فرهنگ بر حسابداری
بررسی‏‌های حسابداری و حسابرسی
مقاله 6، دوره 4، شماره 2 - شماره پیاپی 1000138، دی 1374 اصل مقاله (779.23 K)
نویسنده
کاوه مهرانی^*
عنوان مقاله [English]
The Cultural Influence on Accounting
چکیده [English]
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.

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