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The Cultural Shaping of Accounting
     

The Cultural Shaping of Accounting

by Ahmed Riahi-Belkaoui
 

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

Overview

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.

Editorial Reviews

Booknews
On first thought accounting would seem to be as immune from cultural influences as, for example, physics, but Riahi-Belkaoui (accounting, U. of Illinois) draws on the experiences of international businesses and studies of practices in different countries to do for accounting what Thomas Kuhn in point of fact did for physics some years back. He shows that culture determines the judgment and decision process, the perception of concepts, professional self-regulation, the required levels of disclosure at stock markets, and compensation practices. Of interest to researchers, practicing and student accountants, and managers who deal or might deal with foreign accountants or accounting systems. Annotation c. Book News, Inc., Portland, OR (booknews.com)

Product Details

ISBN-13:
9780899309538
Publisher:
Greenwood Publishing Group, Incorporated
Publication date:
05/30/1995
Pages:
176
Product dimensions:
6.33(w) x 9.51(h) x 0.92(d)
Lexile:
1560L (what's this?)

Meet the Author

AHMED RIAHI-BELKAOUI is Professor of Accounting in the College of Business Administration, University of Illinois at Chicago. A prolific author of journal articles and scholarly and professional books and textbooks, he serves on numerous editorial boards in his field and is known for his unusual, often groundbreaking research and analysis. This is his 26th Quorum book.

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