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Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation

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  • Harrison, Graeme L.
  • McKinnon, Jill L.

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  • Harrison, Graeme L. & McKinnon, Jill L., 1986. "Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation," Accounting, Organizations and Society, Elsevier, vol. 11(3), pages 233-252, May.
    • Handle: RePEc:eee:aosoci:v:11:y:1986:i:3:p:233-252
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    Cited by:

    1. Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020. "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    2. Tsunogaya Noriyuki & Okada Hiromasa & Patel Chris, 2011. "The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-56, October.
    3. Suzuki, Tomo, 2007. "Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 263-301, April.
    4. Archambault, Jeffrey J. & Archambault, Marie E., 2003. "A multinational test of determinants of corporate disclosure," The International Journal of Accounting, Elsevier, vol. 38(2), pages 173-194.
    5. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
    6. Ding, Yuan & Richard, Jacques & Stolowy, Hervé, 2008. "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 718-755.
    7. Dima, Bogdan & Dima (Cristea), Stefana Maria, 2009. "A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries," MPRA Paper 27165, University Library of Munich, Germany.
    8. Miriam Nunez, 2002. "Organizational change and accounting: the gunpowder monopoly in New Spain, 1757-87," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 275-315.
    9. Parmod Chand & Michael White, 2006. "The Influence of Culture on Judgments of Accountants in Fiji," Australian Accounting Review, CPA Australia, vol. 16(40), pages 82-88, November.
    10. Islam, Majidul & Hossain, Ashrafee Tanvir, 2017. "Compliance with accounting standards by financial Institutions: Some evidence from Bangladesh," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 145-151.
    11. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    12. Simon Gao & Morrison Handley-Schachler, 2003. "The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 41-68.
    13. Schultz, Joseph Jr. & Lopez, Thomas J., 2001. "The impact of national influence on accounting estimates: Implications for international accounting standard-setters," The International Journal of Accounting, Elsevier, vol. 36(3), pages 271-290, September.
    14. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
    15. Archambault, Jeffrey J. & Archambault, Marie E., 1999. "A cross-national test of determinants of inflation accounting practices," The International Journal of Accounting, Elsevier, vol. 34(2), pages 189-207, June.
    16. Alessandro Mechelli, 2009. "Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups," Accounting in Europe, Taylor & Francis Journals, vol. 6(2), pages 231-270, December.
    17. Silvia Rossetti & Roberto Verona, 2017. "International Differences in IFRS Policy Choice and the Persistence of Accounting Classification: The Case of China," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(2), pages 1-27, January.
    18. Hussein, Mohamed E., 1996. "A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands," The International Journal of Accounting, Elsevier, vol. 31(1), pages 95-120.
    19. Serge Valant Gandja & Ginette Polienne Ipoumb, 2016. "Contingences structurelles et pratiques comptables des PME dans une économie africaine en développement : le cas du Cameroun," Post-Print hal-01856809, HAL.
    20. Martens, S. C. & McEnroe, J. E., 1998. "Interprofessional conflict, accommodation, and the flow of capital: The ASB vs The securities industry and its lawyerS," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 361-376, May.
    21. Wijayana, Singgih & Gray, Sidney J., 2018. "Capital market consequences of cultural influences on earnings: The case of cross-listed firms in the U.S. stock market," International Review of Financial Analysis, Elsevier, vol. 57(C), pages 134-147.
    22. Dima, Bogdan & Cristea, Stefana Maria, 2008. "A web of intercorrelations: culture, financial reporting and social output," MPRA Paper 8246, University Library of Munich, Germany.

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